借力国际公约 提升我国税收征管水平

Improving China's Tax Collection and Administration by Referring to the Convention

《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.