内容提要：本文分析认为，我国构建高水平对外开放新格局面临逆全球化加剧、经济数字化、全球制造业产业转移等多重挑战，如何更好发挥税收在国家治理中的基础性、支柱性、保障性作用成为税务部门面临的共同挑战。文章介绍了国家税务总局深圳市税务局在通过“夯实征管基础、优化税费服务、管控涉税风险”行动推进税收现代化建设、服务中国式现代化的思路下，以国际税收服务高水平对外开放的实践，并对未来如何通过深化智慧国际税收新实践、打造国际税收现代化服务新高地、健全国际税收风险防控新体系等举措助力构建高水平对外开放新格局进行了展望。中图分类号：F810.42 文献标识码：A 文章编号：2095-6126(2023)03-0017-07

Abstract:This paper discusses the challenges faced by constructing the new pattern of high-level opening up, such as anti-globalization,economy digitalization and global manufacturing industry rolocation. How to better play the basic, pillar and guarantee role of taxation in national governance has become a common challenge faced by tax authorities. This paper introduces the Shenzhen’s practice of international tax to serve high-level opening up, under the action of “consolidating the foundation of tax administration, optimizing tax service and controlling tax risks” to promote the modernization construction and serve the Chinese-style modernization. This paper also points out the future exploration and thinking on deepening new practices of smart international taxation, creating a high platform of international tax modernization service, improving a new system of international tax risk prevention and control, and building a new pattern of high-level opening up with international taxation.

关键词：税收现代化,中国式现代化,对外开放新格局,国际税收,Keywords: Tax modernization,Chinese-style modernization,New pattern of opening up,International taxation