我国对外专项税收情报交换实践的思考与完善

Reflections on External Specific Tax Information Exchange in China and Its Improvement

对外专项税收情报交换对于我国加强跨境税源管理具有至关重要的作用。本文分析了我国对外专项税收情报交换在情报收集、发出、传递和使用等方面存在的问题,并提出改进工作程序、培养基层人才、完善法律体系以及发挥信息化手段的积极作用等建议。

External specific tax information exchange plays a critical role for China to strengthen its cross-border tax administration. This article discusses the problems existing in collecting, sending, delivering and using external specific tax information in China, and suggests that China improve working procedure, foster talents at the grass-roots level, perfect the legal system, and exert positive effect of a high-tech-based administrative effort.