同时，公告明确了纳税人办理纳税申报的相关事项，并对发布前已设立的离岸信托未缴税款的申报缴纳作出了规定。

摘要：The opening ceremony of the 2026 World AI Conference and High-Level Meeting on Global AI Governance is held in Shanghai, east China, July 17, 2026. [Photo/Xinhua] ByFrancisco Jose Leandro One of the most consequential developments in international digital governance in recent years has been the establishment of the World Artificial Intelligence Cooperation Organization (WAICO) in Shanghai on July 16. Far more than a symbolic institutional innovation, WAICO marks a significant milestone in the evolution of global digital governance. Its creation reflects the growing recognition that artificial intelligence has become a transnational issue requiring coordinated international oversight, and it offers a timely response to the widening governance gap surrounding the development, deployment, and regulation of AI technologies. At a moment when technological advances are outpacing regulatory frameworks, WAICO provides a potentially transformative mechanism for international cooperation, distinguished by its commitment to inclusiveness, development, and sovereign equality. Building on earlier efforts to establish principles and frameworks for AI governance – including the Bletchley Declaration (2023), Action Plan on Global Governance of AI (2025), the United Nations Global Dialogue on AI Governance (2025), and the Independent International Scientific Panel on AI (2025) – WAICO represents the next stage in the institutional evolution of global AI governance. Its objective is not to replicate existing initiatives but to enhance them through a more representative, inclusive, and development-oriented framework. By broadening stakeholder participation, strengthening the voice of the Global South, and elevating development concerns alongside considerations of safety, security, ethics, and innovation, WAICO seeks to foster a more balanced and legitimate system of international AI governance capable of addressing the increasingly global implications of artificial intelligence. A comparison with the Bletchley Declaration issued by 28 states and the EU at the first global AI Safety Summit in 2023 is particularly revealing. The Bletchley process was primarily concerned with the risks posed by frontier AI systems and the need for international cooperation to address safety and security challenges. Although it successfully convened major powers and leading technology companies around a common commitment to AI safety, its agenda was largely shaped by advanced economies and the interests of countries at the forefront of AI innovation. WAICO adopts a more comprehensive vision. Rather than focusing predominantly on risk mitigation, it incorporates issues of development, capacity-building, digital sovereignty, technological cooperation and equitable access to AI. In this sense, WAICO seeks not only to manage the risks associated with AI, but also to harness its transformative potential as a driver of sustainable development and socioeconomic progress. Importantly, WAICO does not position itself in opposition to existing governance frameworks. Rather, it aspires to complement them by fostering dialogue grounded in mutual respect, inclusiveness and shared technological advancement. Its normative foundations draw substantially from China's 2023 Global AI Governance Initiative, particularly its emphasis on people- centered innovation, data sovereignty, algorithmic transparency and the responsible use of AI technologies. Representatives from the 29 member countries of the World Artificial Intelligence Cooperation Organization (WAICO) pose for a group photo in Shanghai, China, July 16, 2026. [Photo/Xinhua] China's role is therefore especially noteworthy, as it is increasingly contributing to debates on the rules, institutions and norms that will shape the future of global digital governance. Through WAICO, Beijing advances a governance vision that seeks to balance innovation with regulation while recognizing the diverse developmental realities and policy priorities of different countries. Perhaps the most consequential aspect of WAICO is its orientation towards the Global South. For many developing countries, existing governance arrangements have often provided limited opportunities to influence the standards and regulations governing emerging technologies. WAICO addresses this imbalance in four important ways. First, it offers developing countries a stronger voice in global AI norm-setting, thereby enhancing the representation of governance processes. Second, it promotes technology transfer, knowledge sharing, and capacity building, helping bridge persistent digital divides. Third, it supports digital sovereignty by enabling states to participate more actively in shaping data governance frameworks and regulatory standards. Fourth, it seeks to expand equitable access to the developmental benefits of AI, ensuring that technological progress contributes to broader socioeconomic advancement rather than reinforcing existing inequalities. Moreover, the participation of Brazil and Mozambique, two prominent Portuguese-speaking countries from different continents, underscores WAICO's capacity to bridge diverse regions, development trajectories and linguistic communities. Their inclusion is particularly significant given the growing importance of South-South cooperation in global digital governance. As one of the world's largest emerging economies and an increasingly influential voice in technology governance, Brazil brings considerable normative and diplomatic weight to the organization. Mozambique, meanwhile, reflects the aspirations of African developing countries seeking greater participation in shaping the rules of the digital age. Together, their presence reinforces WAICO's commitment to inclusiveness, strengthens the representation of the Portuguese-speaking world within emerging AI governance structures, and highlights the potential of the organization to foster cooperation across the Global South. Nevertheless, to fully realize its potential, WAICO should extend beyond its current membership. Although WAICO's 29 founding members already span Africa, Asia, Europe, and Latin America, the organization's long-term legitimacy and effectiveness will depend on its ability to attract a broader and more diverse membership. Expanding participation across both developed and developing countries would strengthen WAICO's representation, enhance its normative influence and reinforce its ambition to become a truly global platform for AI governance. By widening participation and deepening engagement across regions, WAICO could become a cornerstone of a more balanced, equitable and effective global AI governance architecture for the 21st century. Francisco Jose Leandro, a special commentator for CGTN, is an associate professor at the Faculty of Social Sciences, University of Macao, China.新华社北京7月24日电（记者温馨、马卓言）就有报道称美国总统特朗普表示美中两国领导人将讨论人工智能相关议题，外交部发言人林剑24日在例行记者会上答问时表示，元首外交对中美关系具有不可替代的战略引领作用。