国际税收情报交换典型案例四则

发布时间：2018-04-18 11:27

本文选题：税收情报交换 + 税务机关　；参考：《国际税收》2015年08期

【摘要】：正随着我国经济发展和改革开放的不断深入,外国来华投资数量和规模都呈现明显扩大的趋势,而由此引发的跨境偷逃税问题也成为中国国际税收征管的重点和难点。国际税收情报交换制度作为各国间税务合作的主要机制之一,在应对国际逃避税领域发挥着重要的作用。以下就是近年来我国税务机关积极利用情报交换加强跨境税源管理的四个典型案例。
[Abstract]:With the development of China's economy and the deepening of reform and opening up, the amount and scale of foreign investment in China are obviously expanding, and the problem of cross-border tax evasion has become the focus and difficulty of China's international tax collection and administration.As one of the main mechanisms of tax cooperation, international tax information exchange system plays an important role in the field of international tax evasion.The following are four typical cases in which China's tax authorities actively use information exchange to strengthen the management of cross-border tax sources in recent years.
【作者单位】：国家税务总局国际税务司;
【分类号】：F811.4

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