反跨国逃税避税的法律问题研究

发布时间：2018-01-14 04:33

本文关键词：反跨国逃税避税的法律问题研究　出处：《政治与法律》2015年11期 　论文类型：期刊论文

【摘要】：各国税收法律制度存在的差异和国家之间税收征管信息的不对称是跨国逃税避税得以盛行的根源所在。各国为了应对跨国逃税避免,从单边、双边和多边三个层面采取相应的措施。美国推行《海外账户税收合规法》,瑞士在双边税收协定中强化税收情报交换义务,经合组织修订《多边税收征管互助公约》、实施《税基侵蚀和利润转移问题行动计划》、制定《涉税金融账户信息自动交换标准》,分别代表了这三个层面上的国际动向和趋势。我国近年来在反跨国逃税避税国内立法和国际合作方面均取得显著进展,目前需要从适应《多边税收征管互助公约》要求完善《税收征管法》及相关制度、提高税收情报交换和利用能力、完善一般反避税措施及其他反避税规则、妥善应对美国推行《海外账户税收合规法》实施等四个方面做出进一步努力。
[Abstract]:The differences in tax legal systems of different countries and the asymmetry of tax collection and management information among countries are the root of the prevalence of transnational tax evasion. In order to cope with transnational tax evasion, countries avoid unilateral tax evasion. The United States implements the overseas account tax Compliance Act, and Switzerland strengthens its duty to exchange tax information in bilateral tax agreements. The OECD revised the multilateral Convention on Mutual Assistance in tax Collection and Administration, implemented the Action Plan on tax Base erosion and profit transfer, and formulated the Standard for automatic Exchange of Information on Tax-related Financial accounts. In recent years, China has made remarkable progress in anti-transnational tax evasion and avoidance domestic legislation and international cooperation. At present, it is necessary to perfect the tax Collection and Administration Law and related system, improve the ability of exchanging and utilizing tax information, perfect general anti-tax avoidance measures and other anti-avoidance rules by adapting to the "multilateral tax Collection and Management Mutual Assistance Convention". Further efforts should be made to implement the overseas account tax Compliance Act in the United States.
【作者单位】：中国社会科学院国际法研究所;
【分类号】：D996.3;D922.22
【正文快照】： 一、问题的提出美国《海外账户税收合规法》(Foreign Account Tax Compliance Act,FATCA)的制定(2010年3月)及其生效实施(2014年7月),使得本就引人瞩目的反跨国逃税避税问题愈加成为国际关注焦点,1并在全球范围内引发了强化双边、多边税收监管合作的潮流。2014年5月,欧盟与包

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