税收透明度和情报交换国际标准的建立及中国的应对

The Establishment of International Standards of Transparency and Exchange of Information for Tax Purposes and China's Countermeasures

由于OECD反有害税收竞争运动的相关措施太过激进,因此在各国的普遍反对下,该运动的重心转为增强税法透明度和促进税收情报交换。2002年OECD全球税收论坛公布的《税收情报交换协议范本》确立了税收透明度和情报交换的高标准,这一标准后来因得到20国集团及联合国的认可而成为税收透明度和情报交换的国际标准。我国应审时度势,不进行可能有损我国利益的超出国际标准要求的情报交换,同时应尽量扩大情报交换网络,谈判修改双边税收协定中的情报交换条款。

Because of the aggressiveness of OECD＇ s countermeasures against harmful tax competition and the op- position of many countries, the main focus of this initiative is transferred to enhance the tax transparency and pro- mote the exchange of tax information. In 2002, OECD global tax forum published Tax Information Exchange A- greement Model through which the high standard of transparency and exchange of information for tax purposes is established. Due to the endorsement by G20 and the United Nations, this standard was recognized as internation- al standards of transparency and exchange of information for tax purposes. The international community has taken various measures to ensure the implementation of the standards. China has already recognized and substantially implemented this standard, on one hand, we should consider the situation, and should not exchange those infor- mation which may damage the interests of our country and beyond the requirements of international standards, on the other hand, we should expand the exchange of information network, and negotiate to revise the exchange of information article included in bilateral tax treaties.