国际税收透明度同行评议及中国的应对

发布时间：2018-04-30 19:41

  本文选题：税收透明度与信息交换原则 + 全球税收论坛　； 参考：《法学研究》2012年04期

【摘要】：为实施国际税收透明度和信息交换原则而组织的全球税收论坛同行评议是国际税收合作中的新机制。评议中发现在涉外信托、无记名股票和名义持有人三个问题上各国普遍存在信息透明度不足的缺陷。我国作为大陆法系国家,现行的法律法规与论坛所设计的标准也有一定距离,值得引起注意。应当在完善信托税制的实体法律基础上加强获取信托信息的税收征管程序立法,对国内信托和涉外信托分别制定信息申报规则;有必要对公司法第130条进行修订,取消发行无记名股票的规定;制定隐名投资中的名义股东的信息保存法,对名义股东施以信息报告义务。
[Abstract]:The peer-review of the Global tax Forum, organized to implement the principles of international tax transparency and information exchange, is a new mechanism in international tax cooperation. In the review, the defects of information transparency are found in foreign trust, bearer stock and nominal holder. As a civil law country, there is a certain distance between the current laws and regulations and the standards designed by the forum, which is worthy of attention. On the basis of the entity law of perfecting trust tax system, we should strengthen the legislation of tax collection and management procedure for obtaining trust information, formulate the information declaration rules for domestic trust and foreign trust separately, and amend Article 130 of the Company Law. Canceling the provisions of issuing bearer shares, formulating the law of information preservation of nominal shareholders in anonymous investments, and imposing information reporting obligations on nominal shareholders.
【作者单位】： 武汉大学国际法研究所;
【基金】：笔者主持的国家社科基金项目《全球化背景下国际税收行政合作法律问题研究》 教育部人文社科青年项目《国际避税地法律规制》的阶段性成果
【分类号】：D996.3;D922.2
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本文编号：1825917