樓繼偉部長在G20稅收高級別研討會上的講話

構建有利於全球經濟強勁可持續 平衡增長的國際稅收新秩序
A New International Tax System for Strong, Sustainable and Balanced Global Growth

——在G20稅收高級別研討會上的講話
– Remarks at the G20 High-Level Tax Symposium

中華人民共和國財政部部長 樓繼偉
Lou Jiwei, Minister of the Finance Ministry of the People’s Republic of China

2016年7月23日，成都
Chengdu, 23 July 2016

尊敬的G20各國代表，各位來賓，女士們，先生們：
Respected G20 Delegates,Distinguished Guests,Ladies and Gentlemen,

歡迎大家來到美麗的成都，參加G20稅收高級別研討會！
Good Morning! First of all, I would like to extend sincere welcome to all of you attending the G20 High-Level Tax Symposium in the beautiful city of Chengdu.

當前，全球經濟處於從危機應對向長效治理機制轉型、從週期性政策向結構性政策轉型的關鍵時刻。國際金融危機深層次影響還在持續，全球貿易增速停滯不前，金融市場波動加大以及大宗商品價格低迷等問題仍困擾全球。同時，各國經濟復甦進程不均衡、治理體系改革動力不足等問題凸顯。在此背景下，促進經濟“強勁、可持續、平衡增長”仍是G20的核心議題。近年來，各經濟體和國際組織在運用宏觀經濟政策應對危機方面做出了不懈的努力，但財政政策和貨幣政策的政策效應遞減，負面影響顯現，其深層次原因是中長期結構性失衡，全要素生產率減緩，收入分配不均和創新驅動不足。
At present, global economy is at a critical conjuncture. We are shifting from crisis-response to exploring an effective governance system for the long term. Our policy priorities are also moving from cyclical measures to structural adjustments. The impacts of the international financial crisis are still unfolding. The world economy is beleaguered with many serious problems, such as global trade stagnation, increasing financial market volatility and the falling commodity prices. Meanwhile, the paces of economic recovery across countries are uneven, and the reform momentum for international governance system is yet to be strengthened. Under the circumstance, promoting strong, sustainable and balanced growth remains the core agenda of the G20. In recent years, all economies and international organizations have made unremitting efforts to tackle economic crisis by implementing macroeconomic policy. However, the effects of fiscal policy and monetary policy are diminishing and the negative effects are becoming apparent. The deep-rooted reason can be attributed to medium and long-term structural imbalance, total factor productivity slowdown, unequal distribution of income and lack of innovation-driven growth.

實現經濟強勁可持續平衡增長的根本途徑是推進結構性改革、加強創新能力和促進社會公平。中國國家主席習近平指出：“面對持續低迷的全球經濟，G20國家加強政策協調與應對至關重要。要推動全球治理體系朝着更加公平合理方向發展，構建創新、活力、聯動、包容的世界經濟。”達到這一目標，需要各經濟體協同努力。爲此，G20國家需要加強溝通協調，凝聚政策共識，引導市場預期，提高貨幣政策的前瞻性與透明度，增強財政政策的有效性，營造政策環境支持關鍵領域結構性改革，推動全球經濟復甦。
To achieve strong, sustainable and balanced growth, the key is to advance structural reform, enhance innovation capability and promote social equality. As Chinese President Xi Jinping has pointed out, “In the face of the continuous sluggish global economy, it is vitally important for G20 countries to strengthen policy coordination and response”. We should push for a fairer and more rational global governance system, and build an innovative, dynamic, interconnected and inclusive world economy.” Concerted efforts are needed to achieve this objective. Therefore, G20 countries should intensify consultation and coordination, forge policy consensus, and guide market expectation. We should make the monetary policy more forward-looking and transparent; enhance the effectiveness of fiscal policy; foster enabling policy environment for key structural reforms, so as to support stronger recovery of world economy.

稅收是全球治理體系不可或缺的重要組成部分，是全球經濟規則協調的重要內容，是促進全球經濟復甦的重要手段。在經濟全球化的背景下，產品生產模式、企業組織形式、國際貿易模式都發生了根本變化，原有國際稅收秩序面臨嚴峻挑戰。因此，G20各國應探討構建公平合理的國際稅收秩序，促進國際稅收協調與合作，爲全球經濟實現強勁可持續平衡增長做出更大貢獻。
As an important and integral component of global governance system, tax policy plays a significant role in the coordination of global economic rules, and can be used as an effective tool to promote global economy nst the backdrop of economic globalization, the mode of production, the organizational form of enterprises and the international trade structure have all changed dramatically, imposing severe challenges to the existing international tax system. Therefore, the G20 countries may explore a more equal and rational international tax regime, which will promote international coordination and cooperation in taxation, and make greater contribution to achieve strong, sustainable and balanced global economic growth.

金融危機爆發後，G20對於完善全球稅收治理給予高度重視，取得了積極成果。一是在稅基侵蝕與利潤轉移（BEPS）行動計劃方面取得實質進展。2013年聖彼得堡峯會就BEPS行動計劃達成共識。經過OECD和各國近兩年的努力，BEPS行動計劃發佈最終成果，並建立實施BEPS成果的包容性框架，邁出了國際稅收改革的重要一步。二是在稅收透明度方面進展迅速、成果顯著，已有96個國家（地區）承諾在2017年或2018年底前實施自動情報交換，簽署多邊稅收行政互助公約的國家範圍進一步擴大，各項稅收透明度審議和監督工作積極推進。三是在加強發展中國家稅收能力建設方面，近年來，有關國家和國際組織積極發起各類稅收援助倡議和項目，得到了發達國家的有力支持和發展中國家的積極響應。
Since the international financial crisis, G20 attached great importance to improving global tax governance and positive progress has been made in this regard. First, substantial progress was made in the BEPS Project. In 2013, St. Petersburg Summit reached a consensus on the BEPS project. With efforts made by OECD and related countries over the past two years, the final report was presented and an inclusive implementation framework for the BEPS Project was established, which constituted an important step in the international taxation reform. Second, rapid progress was made in tax transparency and significant results were achieved. 96 countries (regions) have committed to implementing the initiative of Automatic Exchange of Information (AEOI) by 2017 or at the end of 2018. The scope of signatory countries to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters has expanded. Tax transparency reviews and supervision are being enforced actively. Third, capacity building on taxation for developing countries has been strengthened. Relevant countries and international organizations launched various initiatives and programs in recent years, which received strong support by developed countries and positive response by other developing countries.

當前，G20國家在稅收領域的國際協調與合作仍有很大空間。G20作爲全球公認的治理平臺，應在完善全球稅收治理上發揮引領作用，不斷拓展深化國際稅收協調與合作，推動建立公平公正、包容有序的國際稅收新秩序。
At present, G20 countries still have ample opportunities to further strengthen international tax cooperation and coordination. As the major global governance platform, G20 should play a leading role in improving the international tax governance, continuously expanding and deepening international tax coordination and cooperation, and supporting the development of a fair, equal, inclusive and organized international tax new system.

（一）密切關注全球稅收發展動向。G20各國應當站在全球高度，加強對稅收領域的戰略性、宏觀性、機制性問題的研究，確保各個經濟體實現財政安全和可持續發展的目標。一是繼續推動BEPS計劃和稅收情報交換的落實工作，吸引更多的國家和地區加入包容性框架，遵從稅收情報交換標準，推動國內稅制改革，有效打擊國際逃避稅。二是以解決稅基侵蝕和利潤轉移問題爲開端，在充分考慮各國國情和發展階段差異的基礎上，尋求“最大公約數”，推動進一步完善國際稅收制度體系。三是關注各經濟體稅制發展的態勢，把握全球稅制發展的戰略方向，推動國際稅制協調發展，營造公平的稅收環境，促進全球經濟強勁平衡可持續增長。
First, closely monitor the global tax development trends. The G20 countries should take a global perspective, and strengthen studies on the strategic, macroscopic and institutional issues in tax areas, while ensuring fiscal safety and sustainable development objectives of member countries. First, continue to promote the implementation of BEPS Projects and exchange of information standards, invite more countries and regions to participate in the inclusive framework, subscribe to the information exchange standards, promote domestic taxation reform and effectively fight against international tax evasion and avoidance. Second, build on the progress made in solving BEPS issues, seek “the largest common divisor” while taking into account various country conditions and different development stages, and further improve international tax system. Third, follow the developments of tax regimes of various economies. We should remain on the top of strategic direction of international tax system, advocate coordinated progress of inter-governmental tax regimes, and create a fair tax environment, so as to promote the strong, sustainable and balanced growth.

（二）不斷深化國際稅收合作。在堅持已有稅收合作機制的基礎上， G20各國應思考在更大範圍、更高水平、更深層次上開展國際稅收合作，拓展全球性、區域性、多邊和雙邊的稅收合作。一是消除稅收政策制定和實施中的稅收歧視，減少稅收不確定性。二是減少國際間雙重徵稅，防止互不徵稅，有效遏制逃避稅，爲國際貿易和投資的增長掃清障礙，共同構建開放、包容、均衡、普惠的稅收合作架構。G20要探討更好地發揮區域或雙邊多邊稅收合作平臺的作用，就避免雙重徵稅、降低稅收風險等問題進行討論，消除投資壁壘、降低貿易成本，推動區域貿易和投資合作，建立平等共贏的夥伴關係。
Second, deepen the international tax cooperation. Build on the existing tax cooperation mechanism, the G20 countries should consider carrying out global, regional, multilateral and bilateral tax cooperation in larger scopes, at higher levels and in more sophisticated areas. First, eliminate discrimination in tax design and implementation to reduce tax uncertainty. Second, reduce international double taxation and prevent double non-taxation, effectively fight against tax evasion and avoidance, remove obstacle on international trade and investment, so as to jointly establish an open, inclusive, balanced and benefit-sharing tax cooperation framework. The G20 needs to explore how to make better use regional, multilateral and bilateral tax cooperation platforms, exchange on avoiding double taxation and reducing taxation risks, in an effort to eliminate investment impediment, reduce costs for trade, promote regional trade and investment cooperation, and establish equal and win-win partnership.

（三）持續加強稅收能力建設。經濟全球化和數字經濟的發展，對稅收徵管能力建設提出了嚴峻的挑戰。發展中國家普遍存在自身稅收能力不足的情況，加強發展中國家稅收能力建設對於推動全球平衡發展具有重要意義。一是G20國家要進一步加強對發展中國家提供稅收政策領域技術援助。我們歡迎各國和國際組織提出的各類稅收援助倡議，也呼籲從發展中國家的實際需求出發，有效整合項目資源，切實幫助發展中國家提高稅收能力。二是要不斷增強發展中國家政策制定和制度創新能力，深度參與國際稅收規則修訂，提高其在國際稅收規則中話語權，持續加強國內資源動員能力，增進社會福祉。中國也將建立國際稅收政策研究中心，爲發展中國家稅收能力建設做出自身貢獻。
Third, strengthen tax capacity building. With economic globalization and the development of digital economy, now we are facing a big challenge of capacity building for tax administration, which is especially acute for developing countries. It is very important for developing countries to enhance their tax capacity; it is a matter of significance for balanced growth of the global economy. First, the G20 countries should step up technical tax assistance to developing countries. We welcome all countries and international organizations put forward tax aid initiatives, and call for developing countries to consolidate project resources based on their own needs, so as to increase taxation capacity. Second, developing countries should strengthen their capacity in policy-making and institutional innovation, deeply engage in the process of revision of international tax rules, so as to enhance their voice in the international tax regime, strengthen domestic resource mobilization, and improve people’s livelihood. China will establish an International Tax Policy Research Center, as a contribution to tax capacity building for developing countries.

（四）合理運用稅收政策工具。完善國際稅收治理，構建公平高效的國際稅收體系，將爲經濟強勁可持續平衡增長提供政策機遇。一是要使市場在資源配置中起決定性作用，堅持稅收中性的原則，把稅收政策的重點放在營造公平的環境、創造公平發展機會上面，在保持財政收入可持續的基礎上，促進經濟包容性發展。二是合理設計稅收政策，更有效地促進創新，促進新型業態、新型商業模式的發展，爲經濟增長提供動能，爲實現包容性增長注入動力。三是提高各國在制定和實施稅收政策過程中的透明度、確定性和規範性，穩定市場預期，促進要素自由流動和全球貿易與投資，恢復全球經濟的傳統增長動力。
Fourth, apply tax tools rationally. Improving international tax governance and building a fair and efficient international tax system will provide policy opportunities for the strong, sustainable and balanced economic growth. First, we should adhere to the principle of tax neutrality and make the market play a decisive role in the allocation of resources, as well as focusing the tax policy on building a level playing field. We need to promote inclusive economic growth while ensuring sustained fiscal revenue. Second, we should inject new vitality into inclusive growth by designing proper tax policies, better encouraging innovation and fostering the development of new industries and business models. Third, we should improve the transparency, predictability and standardization in the process of tax policy-making and implementation, anchor market expectations, enable free-flow of production factors and facilitate global trade and investment, in order to reignite the traditional growth engine of the global economy.

公平高效的國際稅收體系是全球經濟增長的有力保障。作爲本屆G20主席國，我們提出與下任主席國德國共同舉辦此次高級別稅收研討會，經合組織也提供了大力協助。希望各位財長、國際組織領導人以及參會的各位來賓，借這次研討會的機會，對稅收促進經濟強勁可持續平衡增長進行深入交流，相互學習，彼此借鑑，爲不斷完善全球稅收治理體系貢獻智慧和力量。
Fair and efficient international tax system is a staunch guarantee for global economic growth. As the G20 presidency, we proposed co-hosting of the high-level tax symposium with the next presidency Germany and with the support of OECD. We hope Finance Ministries, leaders of International Organizations and guests who are present at this symposium can take this opportunity to discuss and exchange views on tax related issues, learn from each other and share wisdom to improve the global tax governance system.

祝本次研討會圓滿成功。
I wish the symposium a great success.