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“经济全球化”是我们这个时代最突出的特征之一。贸易自由化的不断深化、资本自由化的推进以及人员的频繁跨境流动都给主权国家的宏观经济政策的制定和实施带来了极大的挑战。 一、经济全球化下主权国家 税收制度面临的挑战 就税收制度而言,在这一领域让渡国家主权或者削弱国家对其管理的职能以迎合经济全球化发展趋势,则有相当长的路要走。
“Economic globalization” is one of the most prominent features of our time. The deepening of trade liberalization, the promotion of capital liberalization and the frequent cross-border movement of personnel have all brought great challenges to the formulation and implementation of the macroeconomic policies of sovereign countries. I. Challenges Facing the Tax System of a Sovereign State in Economic Globalization There is a long way to go in terms of the tax system to surrender state sovereignty in this area or to weaken the state’s management over the country in order to cater to the trend of economic globalization go.