应对金融账户涉税信息自动交换推进国际税收治理现代化
发布时间：2019-08-05 20:24
【摘要】：金融账户涉税信息自动交换标准是得到G20圣彼得堡峰会背书,并提交2014年11月G20布里斯本峰会审核通过的全球税收情报交换新标准。实施这一标准对于我国而言,既势在必行,亦大有裨益。本文介绍了金融账户涉税信息自动交换的总体情况,分析了我国实施这一标准面临的机遇与挑战,并从完善税收法律、优化征管机制、建设信息化体系等方面提出了推进我国国际税收治理现代化路径的思考与建议。
[Abstract]:The automatic exchange standard for tax-related information in financial accounts was endorsed by the G20 St. Petersburg summit and submitted to the G20 Brisbane summit in November 2014 for approval of the new global tax information exchange standard. The implementation of this standard is both imperative and beneficial to our country. This paper introduces the overall situation of automatic exchange of tax-related information in financial accounts, analyzes the opportunities and challenges faced by China in implementing this standard, and puts forward some thoughts and suggestions on promoting the modernization of international tax governance in China from the aspects of perfecting tax law, optimizing collection and management mechanism, and building information system.
【作者单位】： 广东省地方税务局税收科学研究所;
【分类号】：F812.42
[Abstract]:The automatic exchange standard for tax-related information in financial accounts was endorsed by the G20 St. Petersburg summit and submitted to the G20 Brisbane summit in November 2014 for approval of the new global tax information exchange standard. The implementation of this standard is both imperative and beneficial to our country. This paper introduces the overall situation of automatic exchange of tax-related information in financial accounts, analyzes the opportunities and challenges faced by China in implementing this standard, and puts forward some thoughts and suggestions on promoting the modernization of international tax governance in China from the aspects of perfecting tax law, optimizing collection and management mechanism, and building information system.
【作者单位】： 广东省地方税务局税收科学研究所;
【分类号】：F812.42
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