联盟资讯丨《“一带一路”税收(英文)》2025年第1期目次

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“一带一路”税收

— 2025年第1期目次 —













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Feature
专题策划

05 Leveraging Fully Digitalized Electronic Invoices to Establish a Model for Driving Digital China

◎ Tax and Information Technology Administration Department, STA China

05 以数电发票打造数字中国建设样板工程

◎ 中国国家税务总局征管和科技发展司

10 Improving Tax Environment in the Republic of Tajikistan

◎ Davlatzoda Nusratullo Muqim

(Chairman, Tax Committee, Government of the Republic of Tajikistan)

10 塔吉克斯坦共和国税收营商环境优化实践

◎ 达夫拉佐达·努斯拉图洛·穆吉姆

（塔吉克斯坦共和国政府税收委员会主席）

16 Achievements and Experience in Improving Tax Environment in Hong Kong SAR, China

◎ Kathy Kun

(Director of PwC National Tax Policy Services, Hong Kong SAR, China; Vice Chairman, Technical Committee of the Asia-Oceania Tax Consultants’ Association)

16 中国香港特别行政区完善税收营商环境的成就和经验

◎ 凯西·昆

（中国香港特别行政区普华永道税收政策服务主管；亚洲-大洋洲税务师协会专业技术委员会副主席）

22 Optimizing Tax Service and Streamlining Tax Compliance: Tailored Interventions at ZATCA, Saudi Arabia

◎ Zakat, Tax and Customs Authority

22 优化税收服务和简化纳税遵从：沙特阿拉伯天课、税务及海关总局的针对性措施

◎ 沙特阿拉伯天课、税务及海关总局

30 Tax Competitiveness: A Swiss Perspective

◎ Fabian Baumer

（Vice-Director, Head of Tax Policy, Federal Tax Administration, Switzerland）

30 税收竞争力：瑞士的视角

◎ 法比安·鲍默

（瑞士联邦税务管理局税收政策主管、副主任）

34 Tax Administration 3.0 and Beyond: An Analysis of Uganda’s Digital Transformation Journey and Lessons for Improving Taxpayer Service in the 21st Century

◎ Makmot Victor Philip Oyena

(Officer, Policy and Board Affairs, Uganda Revenue Authority; a Student of China-OECD LLM Programme on Taxation, School of Law, Xiamen University)

◎ Owiny Mark Anthony

(Officer, Domestic Taxes, Business Policy Unit, Policy and Rulings Division, Uganda Revenue Authority; a Student of China-OECD LLM Programme on Taxation, School of Law, Xiamen University)

34 税收征管3.0及展望：乌干达数字化转型之路以及21世纪优化纳税人服务的经验启示

◎ 马克莫特·维克托·菲利普·奥伊纳

（乌干达税务局政策和委员会事务官员；厦门大学法学院中国-OECD联合培养税务法学硕士项目学员）

◎ 奥维尼·马克·安东尼

（乌干达税务局政策和裁定司业务政策处国内税收官员；厦门大学法学院中国-OECD联合培养税务法学硕士项目学员）

41 Latin America and the Caribbean’s Efforts to Promote Tax Compliance for Multinational Companies

◎ Isaac Gonzalo Arias Esteban

(Director, International Cooperation and Taxation, Inter-American Center of Tax Administrations)

41 拉美及加勒比地区国家促进跨国公司税收合规的实践探索

◎ 艾萨克·冈萨洛·阿里亚斯·埃斯特万

（美洲税收管理中心国际合作与税收部门主管）

54 Five Principles for a Favorable Tax Environment: The Example of Digital Services

◎ Daniel A. Witt

(President, International Tax and Investment Center)

54 优良税收营商环境的五大原则：以数字服务为例

◎ 丹尼尔·威特

（国际税收与投资中心主席）

Analysis & Insights

分析·洞见

58 Tax Policy and Investment Treaty Protection: A Way to Reduce Risk of Investments (Part One)

◎ Błażej Kuźniacki

(Advisor and Senior Manager, Global Tax Policy and International Tax Services, PwC Netherlands; Associate Professor, Lazarski University, Poland; Senior Research Affiliate, Centre for Digital Law, Singapore Management University)

◎ Stef van Weeghel

(Professor of International Tax Law, University of Amsterdam; Chair, Board of Trustees, IBFD)

58 税收政策和投资协定保护：降低投资风险的一种途径（上）

◎ 布拉泽·库兹尼亚基

（荷兰普华永道全球税收政策和国际税务服务顾问兼高级经理；波兰拉扎尔斯基大学副教授；新加坡管理大学数字法研究中心高级研究助理）

◎ 史蒂夫·范·威戈尔

（阿姆斯特丹大学国际税法教授；IBFD董事会主席）

75 Benefits of Coordinating Trade Regulation and International Tax Rules

◎ Hafiz Choudhury

(Principal, The M Group, Inc)

◎ Peter Hann

(Senior Consultant, The M Group, Inc)

75 贸易监管和国际税收规则协调的效益分析

◎ 哈菲兹·乔杜里

（M集团负责人）

◎ 彼得·汉恩

（M集团高级顾问）

International Taxation

国际税收

85 Taxes and Death Alike: There Is No Easy Way Out

◎ Pascal Saint-Amans

(Founding Chairman, Saint-Amans Global Advisory (SAGA); Professor, HEC Paris)

85 税收与死亡极为相像：均无法轻松摆脱

◎ 帕斯卡·圣塔曼

（圣塔曼全球咨询公司（SAGA）创始主席；巴黎高等商学院教授）

91 Time to Revisit the Attribution of Profits to Permanent Establishments

◎ Bruno da Silva

(Legal Advisor, Financial Services Bureau, Macao SAR, the People’s Republic of China)

91 常设机构利润归属问题：再审视之时

◎ 布鲁诺·达·席尔瓦

（中国澳门特别行政区财政局法律顾问）

98 Prevention and Resolution Mechanisms for GloBE Disputes

◎ Timoleon Angelos Christodoulopoulos

(Research and Teaching Associate and Doctoral Candidate, Global Tax Policy Center, Institute for Austrian and International Tax Law, Vienna University of Economics and Business)

98 GloBE争议的预防和解决机制

◎ 蒂莫莱昂·安吉洛斯·克里斯托杜洛普洛斯

（维也纳经济大学奥地利与国际税法研究所全球税收政策中心研究和教学助理、博士研究生）

Tax Practice

税收实践

109 Promoting the Application of Generative AI in Taxation

◎ Wu Xiaoqiang

(Chairman, Technical Committee of the Asia Oceania Tax Consultants’ Association (AOTCA); Researcher, Tax Digitization Research Institute, Renmin University of China)

109 推动生成式人工智能在税收领域的应用

◎ 吴小强

（亚洲-大洋洲税务师协会（AOTCA）专业技术委员会主席；中国人民大学数字税收研究所研究员）

Empirical Research

实证研究

115 Micro Environmental Benefits of Water Resource Tax: Empirical Analysis from the Pilot Project in China (Part One)

◎ Wang Qiao

(Chief Professor, School of Public Finance, Jiangxi University of Finance and Economics, the People’s Republic of China)

◎ Yuan Jiahui

(Ph.D Candidate, School of Public Finance, Jiangxi University of Finance and Economics, the People’s Republic of China)

115 水资源税的微观环境效益：中国试点项目的实证分析（上）

◎王乔

（江西财经大学财政与税务学院首席教授）

◎袁嘉慧

（江西财经大学财政与税务学院博士研究生）

In Brief

简讯

119 The Milestones of the BRITACOM Development

◎ The BRITACOM Secretariat

119 “一带一路”税收征管合作机制大事记（2025年度上半年）

◎ “一带一路”税收征管合作机制秘书处

（来源：国际税收）