税收透明度与情报交换的发展和应对
发布时间：2018-09-10 15:54
【摘要】：正税收情报交换是国际税收征管合作中最为重要和常用的手段,它打破了一国税务机关只能在本国领土范围内获取信息的局限,最大程度地消除了信息不对称给跨境逃避税行为带来的便利,有助于各国掌握本国税收居民境外交易信息和金融账户信息,识别企业的经济活动发生地和价值创造地,核实个人的收入来源地,为落实"利润在经济活动发生地和价值创造地征税"税改原则创造了必要条件,也为各国应对全球化背景下的税收征管难题提供了有效手段。
[Abstract]:The exchange of tax information is the most important and commonly used means in international tax collection and management cooperation. It breaks the limitation that a country's tax authorities can only obtain information within their own territory. Eliminating to the greatest extent the information asymmetry that facilitates cross-border tax evasion, helping countries to have information on offshore transactions and financial accounts of their tax residents, and to identify the economic activities of enterprises and the place of value creation, Verifying the source of individual income creates the necessary conditions for the implementation of the tax reform principle of "taxation of profits in places where economic activity and value creation occur", and provides an effective means for countries to deal with the difficult problems of tax collection and management under the background of globalization.
【作者单位】： 国家税务总局国际税务司国际税收征管协作处;
【分类号】：F812.42
[Abstract]:The exchange of tax information is the most important and commonly used means in international tax collection and management cooperation. It breaks the limitation that a country's tax authorities can only obtain information within their own territory. Eliminating to the greatest extent the information asymmetry that facilitates cross-border tax evasion, helping countries to have information on offshore transactions and financial accounts of their tax residents, and to identify the economic activities of enterprises and the place of value creation, Verifying the source of individual income creates the necessary conditions for the implementation of the tax reform principle of "taxation of profits in places where economic activity and value creation occur", and provides an effective means for countries to deal with the difficult problems of tax collection and management under the background of globalization.
【作者单位】： 国家税务总局国际税务司国际税收征管协作处;
【分类号】：F812.42
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