Responding to International Tax Reform with A Unified National Market:the Theory and Practice of the Global Minimum Corporate Tax Rate
The Global Minimum Corporate Tax Rate Plan(GMCTRP)aims to restructure a new pattern of interna-tional capital flows in the digital era by setting a unified minimum corporate tax rate standard.As a result of this collusion under the political game between the United States and Europe,China,also as a major digital e-conomy and exporter,has obvious targeting and pressure intentions.If it cannot effectively respond to this challenge,it will seriously hinder the sustainable high-quality development of China's economy.Facing the GMCTRP as the main content of the international tax reform,how to support domestic circulation and unified market,effective absorption and utilization of global elements and market resources and strengthen the interna-tional tax order reconstruction,will become a key problem that China needs to solve urgently in building a higher level of opening-up in the new international situation.By sorting out the background and specific con-tent of the GMCTRP,this paper analyzes the impact of the tax reform on China,and explains the effectiveness and practical significance of the global minimum tax rate plan with the national unified market construction based on the theoretical perspectives of market economy and institutional advantages.
万方数据
维普
