税收筹划强制披露制度的国际实践和中国应对

International Practice of the Mandatory Disclosure Rules for Tax Planning and China′s Response

税收筹划信息强制披露制度最早在20世纪80年代的美国出现,其目的是为了应对激增的大规模销售的个人避税措施,并被加拿大所借鉴。2000年代,该制度进一步扩展了原有的避税登记制度的范围,将涉及公司、信托等纳税人的税收筹划纳入其中,并要求报告某些可能与避税有关的“列举的交易”和其他包含某些可识别特征的交易。这种扩展的制度也被英国、南非等国借鉴。自2015年起,税收筹划强制披露制度开始在全球范围内加速扩散,并形成国际化的趋势,从以国内避税交易为重点的国内措施转变为解决跨境避税和逃税问题的多边标准。强制披露的内容和主体范围不断扩大,并确立了司法管辖区之间交换信息的方式。目前,作为打击避税和逃税协调国际运动主要组成部分的税收筹划强制披露制度,已经从针对大规模市场避税发起人的有针对性的国内法律措施,发展成为一种更广泛和更普遍的披露标准。我国应当顺应该制度扩展和国际化的趋势确立自己的制度回应。

The mandatory information disclosure rules for tax planning first appeared in the United States in the 1980s to cope with the surge in personal tax avoidance measures for large-scale sales and were introduced to Canada.In the 2000s,the rules further expanded the scope of the original tax avoidance registration system to include tax planning involving taxpayers such as companies and trusts,and required the reporting of certain"listed transactions"and other transactions containing certain identifiable characteristics that might be related to tax avoidance.The extended rules have also been borrowed by countries such as the United Kingdom and South Africa.Since 2015,the mandatory disclosure rules for tax planning began to spread across the globe more rapidly and an internationalization trend was formed,shifting from domestic measures focusing on domestic tax avoidance transactions to multilateral standards to address cross-border tax avoidance and tax evasion issues.The content and subject matter of mandatory disclosure continued to expand and the way to exchange information among jurisdictions was established.At present,the mandatory disclosure rules for tax planning,as a major component of the international campaign to combat tax avoidance and tax evasion,have evolved from a targeted domestic legal measure for initiators of large-scale market tax avoidance to a broader and more general disclosure standard.China should follow the trend of expansion and internationalization of the rules and establish its own rules in response.