国际税收情报交换制度的立法问题研究

发布时间：2018-06-18 18:50

本文选题：税收 + 情报　；参考：《吉林大学》2012年硕士论文

【摘要】：情报交换，是国际税务合作的重要方式之一。国际税收情报交换制度亦是依托双边税收条约、多边税收条约，一国国内法以及超国家的统一立法所形成的法律制度。在实践中，由于国际税收涉及国家主权与税收管辖权，个人隐私权利的保护与国际情报交换之间某种程度的冲突，使得国际税收情报交换制度遇到重重阻碍。因此，如何化解实践中国际税收情报交换遇到的障碍是十分值得探索和研究的学术问题。本文主要采用比较分析法和实证分析法，通过研究《OECD协定范本》及《联合国范本》中有关税收情报交换条款，美国在情报交换工作的相关做法与我国目前情报交换工作比较分析、实证分析，找到如何解决我国目前税收情报交换问题的方法。国际税收情报交换具有权利义务对等性、保密性、目的性和限制性的特征。其情报交换的形式，一般分为专项情报交换、自动情报交换、自发情报交换、同期税务检查、授权代表访问及行业范围情报交换。随着经济全球化发展以及国际社会达成打击国际恐怖主义和腐败问题的共识，税收情报交换制度作用突显：税收情报交换可以防止国际逃避税；尊重他国税收主权，促进国家平等合作；完善各国国内立法；亦可以维护纳税人的合法权益，促进世界经济有序发展。税收情报交换制度诞生于1843年，规定在比利时同法国签订的双边税收协定中。税收情报交换制度，从只被少数几个国家认可，到如今已得到广泛认可并接受，历经了一百多年的发展历程。其立法亦不断进步，为促进国际税收协作规范化和常态化奠定了基础。情报交换制度，有两个重要的国际性范本：《OECD协定范本》和《联合国范本》。OECD主要是由发达国家组成，一定程度上维护的是发达国家的利益，而忽略了发展中国家的利益诉求。在这种大背景下，《联合国范本》产生了。相比《OECD协定范本》，《联合国范本》的情报交换制度特别指明交换的情报范围，即特别是防止税收欺诈、偷漏税的情报。其次，保密程度要达到请求国依国内法采集的其他信息一样的保密级别。再次，该范本更注重缔约国双方主管当局的协商，强调通过协商解决相关的问题。我国作为发展中国家，因此更多地参考了尊重来源国税收管辖权优先原则的联合国范本，来与其他国家签订双边税收协定。自2000年以来，OECD倡导建立国际税收标准：有效信息交换和税收透明的国际标准。2001年成立全球论坛（OECD附属组织），对该标准进行了详细的解释。2009年9月全球论坛进行了改组，并建立了同行评审制度，对情报交换的有效性进行监督和检查。这促进了情报交换制度的发展。我国税收情报交换工作，比发达国家相对较晚，取得今天的成绩是值得肯定的。但是纵观其发展过程，可以发现《税收情报交换管理规程（试行）》是发展中的一个分水岭。之后，出台了《国际税收情报交换工作规程》。最近几年，国税总局越来越重视情报交换工作，多次组织基层税务人员参加情报交换的培训，并且聘请外国专家（其所在国或地区情报交换工作开展的较为成功）担任讲师，介绍先进经验，使我国情报交换工作有了显著进展。目前，我国税收情报交换制度仍存在立法、组织建设和信息化建设方面的问题。我国税收情报交换制度的立法问题主要有：宏观上，立法单一；微观上，《国际税收情报交换工作规程》具体条款存在瑕疵。如何在法律框架下构建一个数据信息库，各职能部门根据权限获取有益的信息，成为当下需要解决的一个技术性难题。美国作为一个老牌发达国家，其经常扮演着资本输出国的角色，其涉外税收是其财政收入的重要组成部分。因此，通过其国际强势地位，并配以相关国内立法，形成了有利于本国利益的情报交换制度，且手段强硬。但是，不得不承认，情报交换正因为这些立法上的保障才得以顺利开展。美国税收情报交换制度在处理新的经济税收问题时，也具有如下的优越性:专门的组织机构，管理细化；严格的申报制度；美国国内收入局一般每隔三年检查一次纳税人的遵从度。我们应该借鉴美国等国家的先进做法，提出完善我国税收情报交换工作的建议。总之，从国内外立法与实践的比较与分析可以发现，我国的税收情报交换制度无论是在立法上、制度建设、组织机构及信息化建设方面，还有许多有待完善的地方。但是，我国建立情报交换制度的时间相对较晚，这就要求我们需要立足于我国国情，循序渐进地逐步完善，为我国情报交换制度奠定良好的法律基础。通过对国外情报交换制度的研究，促进我国情报交换专门机构的早日成立，从而使我国税收情报交换工作更具有专业性和有效性。当然，亦希望通过对纳税申报制度，评估模型的研究，能够推进我国信息化建设的快速发展，，从而更加有助于情报交换工作的推广与开展。
[Abstract]:Information exchange is one of the most important ways of international tax cooperation. The system of international tax information exchange is also a legal system based on bilateral tax treaties, multilateral tax treaties, domestic law of one country and the unified legislation of supra state. In practice, international taxation involves the sovereignty and tax jurisdiction of the country and the protection of personal privacy rights. A certain degree of conflict between protection and international information exchange makes the system of international tax information exchange met with many obstacles. Therefore, how to dissolve the obstacles encountered in the exchange of international tax information in practice is an academic issue worthy of exploration and research. This paper mainly uses comparative analysis and empirical analysis, through the study of the The exchange of international tax information has the characteristics of equal rights and obligations, confidentiality, purpose and restrictive characteristics. The form of information exchange is generally divided into special information exchange, automatic information exchange, spontaneous information exchange, simultaneous tax inspection, authorized representative visits and trade scope information exchange. With the development of economic globalization and the international community To strike a consensus on the problems of combating international terrorism and corruption, the role of the tax information exchange system highlights: tax information exchange can prevent international evasion of tax, respect the tax sovereignty of other countries, promote national equality and cooperation, improve domestic legislation, and maintain the legal rights and interests of the taxpayers, and promote the orderly development of the world economy. The information exchange system was born in 1843, which stipulates in the bilateral tax agreement between Belgium and France. The system of tax information exchange has been recognized and accepted in a few countries, and has been widely accepted and accepted for more than 100 years. Its legislation has been progressing continuously to promote the standardization and normality of International tax cooperation. The information exchange system has two important international models: the .OECD are mainly made up of developed countries. To a certain extent, the interests of the developed countries are maintained, but the interests of the developing countries are ignored. In this context, the United Nations model has come into being. Compared with the information exchange system of the United Nations model specifically specifies the scope of exchange of information, in particular the information on tax fraud and tax evasion. Secondly, the degree of confidentiality should reach the level of confidentiality like other information collected by the requesting State in accordance with domestic law. Again, the model emphasizes the consultation of the competent authorities of both parties and emphasizes the consultation. As a developing country, China, as a developing country, has referred more to the United Nations model, which respects the priority principle of the source of national tax revenue, and has signed bilateral tax agreements with other countries. Since 2000, OECD has advocated the establishment of international tax standards: effective information exchange and tax Transparency International standard.2001 In September, the Global Forum (OECD affiliated organization) was set up in a detailed explanation of the standard for the reorganization of the global forum in September and the establishment of a peer review system to monitor and check the effectiveness of information exchange. This promoted the development of the information exchange system. It is worth affirming today's achievements. But in the course of its development, it can be found that the regulations for the management of tax information exchange (Trial) is a watershed in development. After that, the regulations of the international tax information exchange work are over. In recent years, the State Administration of Taxation has paid more and more attention to the exchange of information, and has organized a number of grass-roots tax personnel to participate. The training of information exchange and the employment of foreign experts (the more successful information exchange in their country or region) as lecturers and the introduction of advanced experience have made significant progress in the exchange of information in our country. At present, our tax information exchange system still exists in legislation, organization construction and information construction. The legislative issues of the information exchange system mainly include: on the macro level, the legislation is single; on the microcosmic, the specific provisions of the international tax information exchange work are flawed. How to build a data base under the legal framework and obtain useful information by various functional departments according to their authority is a technical problem to be solved at the moment. As an old developed country, it often plays the role of capital exporting countries, and its foreign tax is an important part of its financial revenue. Therefore, through its strong international status and the relevant domestic legislation, the information exchange system is formed and the means are tough to benefit the national interests. However, it has to be acknowledged that the exchange of information is positive. Because of these legislative guarantees, the United States tax information exchange system has the following advantages when dealing with new economic and tax issues: specialized organization, detailed management, strict declaration system; the US Internal Revenue Bureau generally checks the compliance of the taxpayer every three years. We should learn from it. Advanced practices such as the United States and other countries put forward suggestions to improve our tax information exchange work.
In a word, from the comparison and analysis of legislation and practice at home and abroad, we can find that there are many places to be improved in our country's tax information exchange system, whether it is in legislation, system construction, organization and information construction. However, the time of establishing information exchange system is relatively late in our country, which requires us to be based on me. The state of the country is gradually perfected and gradually perfected, laying a good legal foundation for the information exchange system of our country. Through the study of the foreign information exchange system, the early establishment of the special agency for information exchange in China will be promoted so that the tax information exchange work of our country is more professional and effective. The research of evaluation model can promote the rapid development of information construction in China, thus contributing to the promotion and development of information exchange.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996.3

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