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随着信息技术的发展带动,跨国公司越来越容易地在“地球村”里调动资金、人员,配置供应链,这在促进新经济业态的发展、提高生产效率的同时,给基于要素分配和价值贡献的税收体系带来冲击,加大了国际税收管理的复杂性,对税收征管体系不断提出新挑战。如何在世界范围内建立更加统一协调的税收征管体系,去应对一个越来越“扁平化”的商业世界?国家税务总局党组书记、局长王军在第10届税收征管论坛大会能力建设板块的主题发言对上述问题进行了全面地阐述。
With the development of information technology, multinational corporations are becoming more and more easy to mobilize funds, personnel and supply chains in the “global village”. This not only accelerates the development of the new economy but also increases the production efficiency. At the same time, And the value of the tax system to bring impact, increasing the complexity of international tax administration, tax collection and management system continue to put forward new challenges. How to establish a more unified and coordinated tax collection system in the world to deal with an increasingly “flat” business world? Wang Jun, party secretary and director of the State Administration of Taxation, at the capacity building section of the 10th Tax Collection and Management Forum The keynote speech made a comprehensive exposition of the above issues.