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借力国际公约 提升我国税收征管水平 被引量:2

Improving China's Tax Collection and Administration by Referring to the Convention
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摘要 《多边税收征管互助公约》代表着经济全球化下国际税收合作的新标准。我国于2013年正式成为该《公约》的签约国。本文重点介绍了《公约》关于税收情报交换、税款追索协助、法律文书送达等方面的规定,分析了履行这些义务对我国税收法律制度的挑战,指出我国应尽快构建和完善与《公约》相协调的国内法律制度、不断提高税收征管水平。 The Multilateral Convention on Mutual Administrative Assistance in Tax Matters represents the new standard of international tax cooperation under the framework of economic globalization, and China has become an official signatory of the Convention since 2013. This paper focuses on the regulations regarding tax information exchange, assistance in tax claims recovery and legal documents delivery, and then analyses challenges to the existing tax laws and regulations domestically when performing these obligations, and finally points out that China shall establish and improve domestic legal system adjustable to the Convention, and also increasingly enhance the work of tax collection and administration.
作者 李时 秦泮义
出处 《国际税收》 CSSCI 北大核心 2015年第2期59-62,共4页 International Taxation In China
关键词 多边税收征管互助公约 法律制度 税收征管 Multilateral Convention on Mutual Administrative Assistance in Tax Matters;Law system;Tax collection and administration
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参考文献2

  • 1Markus Meinzer. Analysis of the Coe/OECD Convention on the Administrative Assistance in Tax Matters, as amended in 2010 [J].Tax Justice Briefing, 2012, (2) .
  • 2Kenny, L.W., and S.L.Winter.Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime [J]. International Tax and Public Finance , 13 No.2/3(2006).

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