摘要
税收情报交换是目前跨国税收征管合作中最重要和最有效的手段之一,对发现和查处跨国偷避税行为具有不可替代的作用。本文首先介绍了我国税收情报交换工作的特点,然后对存在的问题提出了有针对性的解决方法。
As one of the most effective and valuable means in enhancing international cooperation of tax administration, exchange of tax information is irreplaceable in the process of counteracting international tax evasion and avoidance. Based on an analysis of characteristics and issues in practice of exchange of tax information in China, this paper puts forward corresponding policy suggestions.
出处
《涉外税务》
CSSCI
北大核心
2008年第10期72-75,共4页
International Taxation In China
关键词
税收协定
情报交换
国际避税
Tax convention Exchange of information International tax avoidance
