关于构建税收安排信息披露制度的思考--以英国的税收安排信息披露制度为借鉴

A Research on Establishment of the Information Disclosure System of Tax Avoidance— A Study Based on the UK Experiences

税收安排信息披露制度正成为全球应对避税问题的新型有力手段。无论是国际协同反避税的外围需要,还是配合《一般反避税管理办法(试行)》的内在需求,中国都应及早建立全面性的税收安排信息披露制度。本文以英国税收安排的信息披露制度为参照,对中国如何构建这一制度提出若干建议。

The information disclosure system of tax avoidance has become a new powerful countermeasure to the tax avoidance behaviors from a global perspective. China should also establish this comprehensive system as early as possible because of the external demand for joining the global cooperation of anti-tax avoidance strategies and the internal requirement to support and coordinate the General Anti-tax avoidance Management Rule （trial）. In this paper, some suggestions are put forward regarding how to set up the Chinese information disclosure system of tax avoidance with reference to the practices in UK.