税收情报自动交换的最新发展及我国之应对

发布时间：2018-04-14 21:35

本文选题：税收情报自动交换 + 国别报告　；参考：《法学》2017年06期

【摘要】：自2012年以来,在全球税收透明化运动中,税收情报自动交换领域正在发生着一场重大变革,即国际条约和协定等纷纷出台,有越来越多的管辖区加入和签署条约或协定并在辖区内将其中的义务落地化,同时,以"全球税务论坛"为代表的国际组织建立起了监督情报交换实施的评估标准和同行评议机制,这些变化演绎着当下国际税法朝着多边化发展的新路径,对各国国内情报交换规则的趋同化产生了深远影响。我国承诺在2018年前后与其他管辖区开始实施金融账户涉税情报和跨国企业集团国别报告的自动交换,故在现阶段,我国应尽快采取法律应对措施,包括修订《个人所得税法》《税收征管法》等法律中的相关条文、引入自愿披露制度、有选择地与特定国家和地区建立情报交换关系、在税法领域移植"法人与法律安排的受益所有人"概念并梳理相关情报的获取来源。此外,还需认真研究多个协定中有利于纳税人权益保护的条款,以维护我国纳税人(尤其是跨国企业)在海外的合法税收利益。
[Abstract]:Since 2012, in the global tax transparency movement, a major change is taking place in the field of automatic exchange of tax information, namely, the introduction of international treaties and agreements.An increasing number of jurisdictions have acceded to and signed treaties or agreements and have transposed their obligations within their jurisdictions, while,International organizations, represented by the Global tax Forum, have established evaluation standards and peer review mechanisms to monitor the implementation of intelligence exchange. These changes deduce a new path to the multilateral development of international tax law.It has a profound influence on the convergence of information exchange rules in various countries.China is committed to implementing the automatic exchange of tax-related information on financial accounts and country reports of multinational enterprise groups with other jurisdictions around 2018. Therefore, at this stage, China should take legal countermeasures as soon as possible.Including amending the relevant provisions of the personal income tax Law and the tax Administration Law, introducing a voluntary disclosure system, and selectively establishing information exchange relations with specific countries and regions.Transplant the concept of "beneficial owners of legal persons and legal arrangements" and sort out the sources of relevant information in the field of tax law.In addition, it is necessary to carefully study the provisions in many agreements in favor of the protection of taxpayers' rights and interests in order to safeguard the legitimate tax interests of Chinese taxpayers (especially multinational enterprises) overseas.
【作者单位】：厦门大学法学院;
【基金】：中央高校基本科研业务费专项资金项目“金融账户涉税信息自动交换背景下中国的机遇与挑战”(项目号:20720171009)的资助
【分类号】：D922.22

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