2013年以来国际税收管理发展走势

Development Trend of International Tax Administration in 2013

与2013年全球经济复苏引擎变局相契合,税收管理"开源"1对财税整顿的支撑由发达经济体向新兴市场经济体覆盖。以税收管理"开源"为轴心,国际税收管理发展呈现出以下新趋势:国际金融危机以来,南北财税整顿计划首次步调一致;美国创设跨境税源监管的国际范式,成功探索了破解境外第三方涉税信息有效监管这一世界性难题的路径;司法打击海内税收欺诈行动全面升级;全球账户税收遵从法案的诞生,推动合围避税地的国际行动接近收网。

With the dramatic change happening to the leading engines during the global recovery in 2013, opening up the tax source is well supported by financial improvement and rectification in tax management, which is expanding from the developed economy to the emerging. Centered with ＂Opening up the Source＂ in tax management, the development of international tax administration has been characterized with the following trends： since the financial crisis, the financial improvement and ratification for south and north countries were synchronized for the first time; the USA established an international sample for cross-border tax source supervision, and successfully explores the path of deciphering the world-class puzzle, the efficient supervision for the third parties with tax involvement overseas; the movement of striking tax defraud by legislation have been fully upgraded; the Foreign Account Tax Compliance Act has come into being, and the international movement for striking tax havens comes nearly to a summary now.