国际税收情报交换制度的困境分析

An Analysis on the Dilemma of International Tax Information Exchange System

作为国际税收行政合作核心的国际税收情报交换制度目前存在诸多缺陷:相对于银行保密制度实力较弱,对金融隐私权和税收公共利益的协调不够,税收情报交换协议呈碎片化发展的趋势,国内监管的配套制度效力不足等。因此,要建立有效的国际税收行政合作机制,逐步完善国际税收情报交换制度。

As the core of international tax administration cooperation,the international tax information exchange system has various deficiencies： relatively weaker confidentiality system compared with bank secrecy,insufficient coordination between financial privacy and public interest of taxation,fragmentation tendency of tax information exchange agreement,inefficient supporting policy of domestic regulation and supervision.Therefore,efficient international tax administration cooperation system shall be established and the international tax information exchange system shall be improved gradually.