国际税收情报交换问题研究

发布时间：2018-04-21 07:53

本文选题：国际税收情报交换 + 税收竞争　；参考：《吉林财经大学》2010年硕士论文

【摘要】：国际税收情报交换是当前国际税收合作中亟待研究的重大、前沿、热点课题。随着经济全球化的深入发展,各个经济体之间的依赖程度不断加深,国际贸易和国际投资水平日益提高,人员交流和往来日趋频繁。经济活动及涉税信息的国际化与税收管辖权局限于一国境内的矛盾不断加剧,跨国经济交往中信息不对称的问题日益严重。某些主权国家或地区通过降低税负、提供各种税收优惠政策甚至提供避税地制度来吸引投资,导致了国际税收竞争的激化,产生了一些有害税收竞争。大量资金通过避税地运作,不仅使投资者套取税收优惠政策所带来的利益、损害相关国家的税收权益成为可能,而且会给恐怖分子、腐败分子提供藏匿不法资金的处所。为了更好地监控国际税源,维护国家税收权益,近年来国际社会在该领域采取了一系列的重大行动,国际税收情报交换成为解决国际税收中信息不对称的有效手段和反制避税地、离岸金融中心税制的重要方法。自美国次贷危机引发全球金融危机以来,各国、各大国际经济组织更加努力推进国际税收情报交换取得实质进展。本文正是基于这一背景而展开深入的研究,通过对经济合作与发展组织(Organization for Economic Co-operation and Development,以下简称:OECD)有关税收情报交换的相关政策和发达国家税收情报交换实践经验的借鉴,结合我国税收情报交换的现状,分析我国税收情报交换的问题,有针对性地提出完善我国税收情报交换机制的可行性建议,维护我国国际税收权益。例如,应该在经济全球化中准确定位我国国际税收情报交换工作,使其成为我国参与国际税收竞争与合作的主要方式之一。在国内应该完善相关的法律和制度,提升情报交换协议的数量和法律地位,克服技术层面的障碍。在实践中还要重视对纳税人合法权益的保护。在主要内容上,本文在介绍国际税收情报交换的概念并结合经济全球化和国际税收原则阐述其理论背景的基础上,从国外和国内两个方面介绍情报交换的发展历程及最新进展;通过借鉴国外有益经验,并结合我国实际情况,提出完善我国税收情报交换机制的政策建议。本文拟解决的关键问题有以下几项:1、与离岸金融中心的税收情报交换问题;2、税收情报法律地位及协定与国内法协调问题;3、税收情报交换中利益冲突问题(税务机关与纳税人之间,国家之间);4、国际税收情报交换工作的敦促与监督。本文的创新之处在于通过对OECD情报交换相关规范和国外税收情报交换实践经验的研究,指出其借鉴意义,结合我国税收情报交换的实际和问题,提出适合我国实际情况和发展要求的政策建议。
[Abstract]:International tax information exchange is an important, frontier and hot topic in the current international tax cooperation. With the further development of economic globalization, the degree of dependence between various economies is deepening, the level of international trade and international investment is improving day by day, and personnel exchanges and exchanges become more and more frequent. The contradiction between the internationalization of economic activities and tax-related information and the limitation of tax jurisdiction within the territory of a country is becoming more and more serious, and the problem of information asymmetry in transnational economic exchanges is becoming more and more serious. Some sovereign countries or regions attract investment by reducing the tax burden, providing various tax preferential policies or even providing tax havens, which leads to the intensification of international tax competition and some harmful tax competition. A large number of funds operate through tax havens, which not only make it possible for investors to take advantage of tax preferential policies and damage the tax rights and interests of related countries, but also provide terrorists and corrupt elements with places where illegal funds can be hidden. In order to better monitor international tax sources and safeguard national tax rights and interests, the international community has taken a series of major actions in this field in recent years. International tax information exchange has become an effective means to solve the information asymmetry in international taxation and an important method to counter tax avoidance places and offshore financial center tax system. Since the subprime mortgage crisis in the United States triggered the global financial crisis, various countries and major international economic organizations have made more efforts to promote the international tax information exchange to make substantial progress. This paper is based on this background to carry out in-depth research, through the Organization for Economic Cooperation and Development Organization for Economic Co-operation and Development (hereinafter referred to as: OECD-related policies on tax information exchange and the practical experience of tax information exchange in developed countries. According to the current situation of tax information exchange in China, this paper analyzes the problems of tax information exchange in our country, and puts forward some feasible suggestions to perfect the mechanism of tax information exchange in China, so as to safeguard the international tax rights and interests of our country. For example, in the process of economic globalization, the international tax information exchange of our country should be accurately positioned so as to make it one of the main ways for our country to participate in the international tax competition and cooperation. In China, the relevant laws and systems should be improved, the number and legal status of information exchange agreements should be improved, and the technical barriers should be overcome. In practice, we should also pay attention to the protection of the legitimate rights and interests of taxpayers. On the basis of introducing the concept of international tax information exchange and combining the economic globalization and international tax principles, this paper introduces the development course and the latest progress of the information exchange from the two aspects of foreign and domestic. Based on the useful experience of foreign countries and the actual situation of our country, this paper puts forward some policy suggestions to perfect the mechanism of tax information exchange in our country. The key issues to be solved in this paper are as follows: 1, the exchange of tax information with offshore financial centres, 3) the legal status of tax information and the harmonization of agreements with domestic laws, 3) conflicts of interest in the exchange of tax information (tax machines) Between the taxpayer and the taxpayer, Between countries, international tax information exchange between the urge and supervision. The innovation of this paper lies in the study of the relevant norms of OECD information exchange and the practical experience of foreign tax information exchange, and points out its reference significance, combined with the reality and problems of tax information exchange in China. Put forward the policy suggestion which suits our country actual situation and the development request.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F811.4

【引证文献】