国际税收AEOI的发展与中国之应对——兼评OECD《税收AEOI标准》

On the Development of International Tax of AEOI and Countermeasures of China——With Discussions on Standards of AEOI of OECD

税收的自动情报交换(AEOI)是国际税收征管合作领域的基础,长期以来OECD不断地推进税收透明度和情报交换国际标准的发展,成为全球打击跨国逃税和增强税收国际合作的推动者。2014年7月OECD发布了《关于税收的金融账户信息自动交换标准》(简称《税收AEOI标准》),以对同年2月出台的《金融账户信息自动交换标准》(简称《AEOI标准》)进行解释。这两份文件旨在将税收信息透明度的国际标准从应请求的信息交换升级为自动信息交换,有助于我国更有效地在国内转化实施金融账户信息自动交换规则,以做好和其他国家进行税收自动情报交换的准备。

Automatic Exchange of Information is the basis of international tax administration coordination. OECD has constantly promoted the development of international standards of transparency and exchange of information for tax purposes, and become promoter of the world＇ s fighting international tax evasion and enhancing international tax coordination. OECD released Standard for Automatic Exchange of Financial Account Information in Tax Matters in 7th July, 2014, to commentate Standard for Automatic Exchange of Financial Account Information which had been released in February 2014. These two documents aim to upgrade the international standards of transparency for tax from ＂Exchange of Information on Request＂ to ＂Automatic Exchange of Information＂. They are contributes to the effective implementation of Standard for Automatic Exchange of Financial Account Information in our country, get- ting ready to practice Automatic Exchanging of Information with other countries in the future.