论国际合作背景下银行保密制度的税收例外

On Tax Exception to Bank Confidential System in the Context of International Cooperation

为税收目的获取银行情报作为银行保密制度的一项例外是打击逃避税活动的重要手段。在经济全球化背景下,纳税人进行国际逃避税活动的机率大增,进行国际税收合作是为税收目的有效获取银行情报的必由之路。中国作为OECD的观察员国,其有关银行保密制度的税收例外规定基本达到了OECD要求的标准,但也存在相关法律文件效力层级不高、规定相对零散、对外税收协定相关条款需要修改等问题。

As an exception to banking confidential system,access to bank information for the purpose of taxation is an important way against tax evasion and avoidance.Against the backdrop of economic globalization,margins of tax evasion and avoidance increase worldwide.It is indispensable to effective access to bank information via international cooperation of taxation.As an observer country of OECD,China meets the requirement of OECD concerning its exception regulation.Yet some issues need further solutions in terms of lower hierarchy of legal documents,less coherent provisions and still much room for the revision of the articles in foreign tax treaties.