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Thinking and Solutions to the Belt and Road Initiative under Global Minimum Tax Scheme

Bai Xueyuan ;Zhang Chi;  
The 2022 Report on the Work of the Government proposes that China will firmly expand its opening-up, regardless of the changes in the international climate. Building the Belt and Road Initiative and achieving high-quality development is a must under the new vision of "high level opening up". It is an important topic under discussion for all economies and international organizations to understand the most significant reshaping of rules in the international taxation field in the past century, and to analyze the design mechanism, impact path and realistic response of the global minimum tax. Given that, the potential impact is analyzed by combining the specific rules in Global Minimum Tax Scheme and the current tax systems of countries along the Belt and Road in this paper. More participation of China in the new stage reconstruction of international tax scheme, that is suggested here. To make well research and take measures prepared for the scheme and coming risks is advised as well in the paper, so China can provide reference for other countries participating in the initiative.
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