“中国是全球第二大经济体,也是世界上最大的发展中国家,帮助其他发展中国家和低收入国家加强税收征管能力建设、共享改革成果、实现互利共赢是中国的责任。”2016年5月13日,国家税务总局局长王军在第10届税收征管论坛大会上铿锵有力的话语,彰显了担当负责的中国形象。近年来,我国税务机关通过签订税收协定、帮助企业解决国际税收争端、谈签APA(预约定价安排)、建立国别信息中心等多项措施,提升了国际税收征管能力,在积极促进对外开放和国际经济合作的同时, “China is the second largest economy in the world and the largest developing country in the world. It is China’s responsibility for other developing countries and low-income countries to step up capacity-building in tax collection and administration, share the fruits of reform and achieve win-win results.” On May 13, 2016, Wang Jun, director of the State Administration of Taxation, made a sonorous and forceful statement at the 10th Tax Administration Forum meeting, highlighting the image of China as responsible. In recent years, the tax authorities in our country have promoted the international tax collection and administration through the signing of tax treaties to help them solve international tax disputes, negotiating with APAs (reservation pricing arrangements) and setting up a national information center While international economic cooperation,