title: Research on International Tax Coordination
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: ÐÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸ÐµÐ¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½Ð¾Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ ÐºÐ¾Ð¾ÑÐ´Ð¸Ð½Ð°ÑÐ¸Ð¸
Creators: name: Ð¦Ð¸Ð½Ñ ÐÐ°Ð¾ÑÐ½Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2023
Subjects: ÑÐ°Ð·Ð»Ð¸ÑÐ¸Ñ Ð² Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ ÑÐ¸ÑÑÐµÐ¼Ð°Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ ÐºÐ¾Ð¾ÑÐ´Ð¸Ð½Ð°ÑÐ¸Ñ
Ð²Ð½ÐµÑÐ½ÑÑ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ñ
Ð¸Ð¼Ð¿Ð¾ÑÑ
ÑÐºÑÐ¿Ð¾ÑÑ
Ð°ÐºÑÐ¸Ð·
difference in tax systems
tax coordination
foreign trade
import
export
exice

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description: This paper will take the differences in tax systems between China and Russia as a starting point and compare and analyze them from the perspectives of tax structure, tax jurisdiction, main tax types, and tax administration levels. Through comparison and analysis, it is found that there are problems such as overlapping tax jurisdiction, unclear definition of non-resident enterprises, inconsistent determination of income tax base, tariff barriers, "gray customs clearance," and different levels of tax administration between China and Russia. These problems are not conducive to the smooth development of tax cooperation between the two countries. In addition, the different levels of economic development and international economic status, inadequate professional organizations and legal protections, and outdated policy documents in both countries also hinder the development of tax cooperation between China and Russia. Combining the problems caused by the differences in tax systems and other restrictive factors, and analyzing the successful practices of tax cooperation in the European Union, this article proposes strategies to deepen tax cooperation between China and Russia from the perspectives of income tax coordination, tariff coordination, and tax administration cooperation. These strategies include expanding the scope of cooperation in the field of income tax, clarifying the determination of income tax base, gradually abolishing tariffs on complementary trade products, improving Chinas domestic tax administration technology, timely issuing relevant legal documents, adjusting and updating tax policies, and establishing third-party regulatory agencies. When collecting the data necessary to complete the work, the search engines Google, Yandex and Baidu were used. For data processing Microsoft Office software was used.