加强税收情报交换 打击国际偷逃税

Perfecting the Exchange of Tax Information and Cracking Down on International Tax Avoidance

税收情报交换是防止国际偷避税和税收欺诈的一种有效手段。借鉴国际经验，我国的税收情报交换工作应从建立完整的情报搜集体系、建立严密的保密体系、设立专门机构以及在税收协定中明确情报交换的程序、方式、方法与各方的权利和义务几方面进行完善。

Abstract : The exchange of tax information is an effective measure to prevent the international tax avoidance and tax trick. Using the international experience for reference, the exchange of tax information of China should start with setting up a perfect system for collecting informations, setting up a strict security system and a special department should be built and the procedure, methods, style, right and duty the exchange of tax information should be identified in the tax agreement.