BEPS行动计划12、第二阶段成果6:强制披露规则

发布时间：2018-03-29 22:22

  本文选题：强制披露　切入点：税务机关　出处：《国际税收》2015年10期

【摘要】：正现阶段税务机关面临的主要挑战之一是不能及时并全面地获取恶意税收筹划方案的相关信息。如果能够在早期即获取这些信息,则有助于税务机关通过税务审计、修订法律法规或改进风险评估与合规程序对税务风险做出快速应对。因此,税基侵蚀与利润转移(BEPS)第12项行动计划借鉴了实施强制披露规则国家的经验,在充分考虑税务机关和企业管理成本的基础上,起草了强制披露规则的设计建议。设计建议包
[Abstract]:One of the major challenges facing tax authorities at this stage is that they cannot obtain relevant information on malicious tax planning schemes in a timely and comprehensive manner. If such information can be obtained at an early stage, it will be helpful for tax authorities to pass tax audits. Revise laws and regulations or improve risk assessment and compliance procedures to respond quickly to tax risks. Therefore, the 12th Action Plan for tax Base erosion and profit transfer draws on the experience of countries implementing mandatory disclosure rules, On the basis of fully considering the administrative costs of tax authorities and enterprises, a design proposal for mandatory disclosure rules has been drafted. Design proposal package
【作者单位】： 国家税务总局国际税务司反避税二处;
【分类号】：F811.4
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本文编号：1683127