作者：崔晓静
作者介绍：武汉大学法学院国际法研究所教授
出版日期：2020年10月9日
内容提要 国际税收法治体系是国际税法制定和实施活动的动态体系。中国特色国际 税收法治体系之建构，要求中国基于自身的具体国情，不断推进国际税收领域的科学立法、 严格执法和公正司法，并实现三者之间的有机衔接和协调运转。在立法领域，应当明确国际 税收立法的指导思想，构建科学完备的国际税收立法体系。在执法领域，应当建构国际税收 执法的约束机制，对国际税法中的行政解释权和行政裁量权加以有效约束。在司法领域，应 当尽快疏通国际税收行政纠纷的解决机制，加强人民法院涉税审判专业队伍建设，对外国国 际税收司法判决给予更充分的关注，完善最高人民法院的国际税收司法监督和指导工作。
关键词 国际税收 法治体系 行政约束 司法监督
Abstract: The international tax legal system is a dynamic system of the formulation and implementation of international tax law. The construction of an international tax legal system with Chinese characteristics requires China to continuously promote scientific legislation, strict law enforcement and fair justice in the field of international taxation based on its specific national conditions, and to achieve organic cohesion and coordinated operation between the three parts. In terms of legislation, China should clarify the guiding ideology of international tax legislation, and build a scientific and complete international tax legislative system. In terms of law enforcement, a restraint mechanism for international tax law enforcement should be constructed to effectively restrain the power of administrative interpretation and discretion. In terms of justice, China should unblock the international tax administrative dispute settlement mechanism, strengthen the construction of a tax-trial professional team in the people’s courts, pay more attention to foreign international tax judicial decisions and improve the international tax judicial supervision and guidance of the Supreme People’s Court.