全球财税治理体系重构

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中央财经大学校长马海涛:全球财税治理体系迎来重构契机
Sou Hu Cai Jing· 2025-07-07 14:11
Core Viewpoint - The forum highlighted the transformative impact of the "data-intelligent era" on global economic structures and fiscal governance, emphasizing the need for a new global fiscal order to adapt to these changes [1][6]. Group 1: Global Fiscal Governance - The need for deepened multilateral cooperation and consensus in global fiscal governance was emphasized, along with the importance of improving cross-border tax rules and dispute resolution mechanisms [2][6]. - A stable, fair, and efficient global fiscal governance framework is crucial for orderly cross-border capital flows and sustainable global public finance [6][7]. Group 2: Characteristics of the Data-Intelligent Era - The data-intelligent era is characterized by the deep integration of digitalization and intelligence, representing a fundamental paradigm shift rather than a simple extension of industrial or information economies [4][5]. - Data has emerged as a new key production factor, fundamentally altering traditional economic logic and challenging existing fiscal theories [4][5]. Group 3: Principles for Future Fiscal Systems - The future fiscal system should adhere to three principles: comprehensive coverage of economic activities, consistency in taxation between online and offline transactions, and matching value contributions to taxation [9][10]. - Current tax systems are inadequate for the digital economy, necessitating legislative improvements to cover new types of transactions and ensure fair competition [9][10]. Group 4: Education and Talent Development - There is a call for the development of a new generation of financial and economic talent, emphasizing the need for a knowledge system rooted in Chinese practices and the cultivation of interdisciplinary skills [10]. - Educational reforms should focus on breaking down barriers between disciplines and fostering a more open and practical training model [10].