國際稅收治理時代設定國際稅務組織的思考

Thinking on the Setup of A World Tax Organization in the Era of International Tax Governance

國際稅收治理時代，設定國際稅務組織的必要性有三：一是解決世界稅基劃分的公地悲劇；二是保障國際稅收公平與效率；三是維護良性的國際稅收競爭秩序。從可行性來看，國際稅務組織的設定已經具備一定的政治、法律和經濟基礎。國際稅務組織的候選人之爭主要集中在世界貿易組織、經濟合作與發展組織和聯合國。聯合國所具有的政治合法性基礎和對國際稅收合理公平參與的保障能力使其成為最可能的人選。國際稅收組織應當涵蓋包括提供國際稅收合作的平台、確保國際稅收分配公平等基本功能。鑒于國際稅務組織的設定成立將是一個長期的過程，在中短期內，中國仍然應當堅持國家稅收主權原則以保護本國稅收利益；積極參與南北合作同時重視南南合作以力爭自身乃至發展中國家整體在國際稅務組織成立過程中的話語權；堅定支持聯合國稅收委員會升級為政府間國際組織等立場和對策。

The necessities to set a world tax organization in the era of international tax organization lies in the following three points: the first one being the settlement of the common tragedy in the international tax base division, the second one being the security of equity and efficiency in international taxation while the third one being the maintaining of the good international tax competition order. So far as feasibility, there have been shaped political basis and legal basis as well as economic foundation for the setup of a world tax organization. The competition in the candidate to the world tax organization are the World Trade Organization, the Organization of Economic and Development, the United Nations. The political legitimacy foundation and the capacity in the securing of the international tax distribution equity that the UN possess give the United Nations the most promising candidate to the world tax organization. The world tax organization should assume functions such as an international tax cooperation forum, a preserver of international tax equity etc. Considering the fact that the setup of world tax organization is absolutely a much long run, as the largest developing countries in the world, in the short or intermediate term, China should take the following standpoints and countermeasures: the first one, to insist the national sovereignty principle all the same so as to protect our tax benefits; to take part in the North-South cooperation actively, to attach much importance to the south-south cooperation for the sake of ourselves’ and even the overall developing countries’ voice in the progress of the international tax organization establishment; to firmly support the upgrading the UN Tax Committee to the intergovernmental body firmly.