摘要
税收情报交换和提升税收透明度是国际税收征管合作的重要形式之一,正日益引起世界各国税务当局的高度重视并取得了很大进展。2013年6月,经济合作与发展组织(OECD)发布《税收透明度的阶跃提升》研究报告。报告概述了世界多个国家和地区利用自动情报交换加强国际税收征管合作的情况,重点介绍了多边自动情报交换范本的要点及实施步骤。本文介绍了报告的主要内容,并提出了加强我国税收情报交换工作的建议。
As a critical form in enhancing international collaboration of tax collection and administration, tax information exchange and tax transparency have been increasingly attracting concerns from tax authorities all over the world and making great progress. In June 2013, OECD released a report ＂A Step Change in Tax Transparency＂ which outlines the general situations of automatic information exchange utilized by many countries and regions all over the world to strengthen international collaboration of tax collection and administration, and emphasizes the key points of multi-lateral information exchange sample and implementation procedures. This paper introduces main contents of the report and then presents some suggestions on enhancing tax information exchange in China.
出处
《国际税收》
CSSCI
北大核心
2014年第3期43-45,共3页
International Taxation In China
关键词
税收透明度
情报交换
国际税收
Tax transparency
Exchange of information
International taxation
