聚焦高速发展的中国税收情报交换体系
发布时间：2019-05-24 19:58
【摘要】：正2015年7月1日,全国人大常委会正式批准了我国加入《多边税收征管互助公约》(以下简称《公约》)。这标志着我国与国际间税收征管合作的进一步加深,对我国参与国际税收治理、提高跨境税源管理水平具有划时代的意义。当前,国际间税收征管协作的重要形式是税收情报交换。30多年来,我国税收情报交换工作逐步由以双边合作、个案处理、应请求为特征的阶段,向以多边合作、批量处理、定期自动交换为特
[Abstract]:On July 1,2015, the Standing Committee of the National People's Congress officially approved China's accession to the United Nations Convention on Mutual Assistance in Tax Collection and Management (hereinafter referred to as the "Convention"). This marks the further deepening of the cooperation between China and the international tax collection and management, and has an epoch-making significance for our country's participation in international tax administration and the improvement of the management level of cross-border tax sources. At present, the important form of the cooperation of the international tax collection and management is the exchange of tax information. Over the past 30 years, the exchange of tax information of our country is gradually changed from the stage of bilateral cooperation, case-by-case processing and request as the characteristic.
【分类号】：F812.42
[Abstract]:On July 1,2015, the Standing Committee of the National People's Congress officially approved China's accession to the United Nations Convention on Mutual Assistance in Tax Collection and Management (hereinafter referred to as the "Convention"). This marks the further deepening of the cooperation between China and the international tax collection and management, and has an epoch-making significance for our country's participation in international tax administration and the improvement of the management level of cross-border tax sources. At present, the important form of the cooperation of the international tax collection and management is the exchange of tax information. Over the past 30 years, the exchange of tax information of our country is gradually changed from the stage of bilateral cooperation, case-by-case processing and request as the characteristic.
【分类号】：F812.42
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本文编号：2485141
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