税收自愿披露制度的国际比较与借鉴

An International Comparative Study on Tax Voluntary Disclosure Systems

本文立足于我国持续优化市场化、法治化、国际化营商环境的背景,对税收自愿披露制度的国际经验、国内实践进行梳理分析,提出我国在研究借鉴税收自愿披露制度时需要总体考虑三个方面,并从适用主体、适用情形、豁免范围、披露要求四个层面对税收自愿披露制度设计进行探讨。

Based on the background of China’s continuous optimization of business environment,the paper analyses the international experience and domestic practices of tax voluntary disclosure system,and puts forward that we should mainly consider three aspects when making a research on tax voluntary disclosure system.Finally,the paper explores the design of tax voluntary disclosure system from four levels,i.e.,applicable subject,application circumstances,exemption scope and disclosure requirements.