中国税收透明度建设面临的挑战与对策

A Discussion on the Challenges to Improve Tax Transparency in China

金融账户涉税信息自动交换是一国税收透明度建设的核心。本文分析了实施金融账户涉税信息自动交换标准对我国的影响,并从法律基础、信息技术、数据利用、人才培养、媒体宣传、效果评估等几个方面提出做好金融账户涉税信息自动交换实施准备的建议。

The automatic exchange of financial account information in tax matters has become the core standard to evaluate the tax transparency efforts of a jurisdiction. This paper first describes the international and domestic landscape in the areas of tax transparency. Then it analyzes the impacts that the standard for automatic exchange of financial account information in tax matters may have on China. Finally, the paper puts forward suggestions for China to prepare for the implementation of the standard in terms of legal framework, technology and systems, risk assessment, training, communication and outreach as well as measurement and monitoring.