The Gradual Transition of the Tax Sovereignty & China's Corresponding Policies——From the Perspective of Economic Globalization

The tax sovereignty means that one country has the loftiest power at home and the independent or equal power internationally in terms of tax revenue.Economic globalization causes changes of tax sovereignty in concept,sovereign subject,content of tax law and performance.The tax system of our country should comply with the changes and make some adaptable transition.In concept,it should insist on tax sovereignty as important as transfer tax jurisdiction,establish the thought of humanism tax sovereignty,set up the constitutionalism conception of tax,and compare the value of fairness and efficiency.In system,it should restrain the power of sovereign subject,adjust content of tax law,e.g.adopt the tax system in which turnover tax and income tax is primary and other tax as supplementation,improve the turnover tax system,set up the e-commerce tax system,and carry out international taxation gradually.