本文選題：稅收 + 情報　； 參考：《吉林大學(xué)》2012年碩士論文

【摘要】：情報交換，是國際稅務(wù)合作的重要方式之一。國際稅收情報交換制度亦是依托雙邊稅收條約、多邊稅收條約，一國國內(nèi)法以及超國家的統(tǒng)一立法所形成的法律制度。在實踐中，由于國際稅收涉及國家主權(quán)與稅收管轄權(quán)，個人隱私權(quán)利的保護(hù)與國際情報交換之間某種程度的沖突，使得國際稅收情報交換制度遇到重重阻礙。因此，如何化解實踐中國際稅收情報交換遇到的障礙是十分值得探索和研究的學(xué)術(shù)問題。本文主要采用比較分析法和實證分析法，通過研究《OECD協(xié)定范本》及《聯(lián)合國范本》中有關(guān)稅收情報交換條款，美國在情報交換工作的相關(guān)做法與我國目前情報交換工作比較分析、實證分析，找到如何解決我國目前稅收情報交換問題的方法。 國際稅收情報交換具有權(quán)利義務(wù)對等性、保密性、目的性和限制性的特征。其情報交換的形式，一般分為專項情報交換、自動情報交換、自發(fā)情報交換、同期稅務(wù)檢查、授權(quán)代表訪問及行業(yè)范圍情報交換。隨著經(jīng)濟(jì)全球化發(fā)展以及國際社會達(dá)成打擊國際恐怖主義和腐敗問題的共識，稅收情報交換制度作用突顯：稅收情報交換可以防止國際逃避稅；尊重他國稅收主權(quán)，促進(jìn)國家平等合作；完善各國國內(nèi)立法；亦可以維護(hù)納稅人的合法權(quán)益，促進(jìn)世界經(jīng)濟(jì)有序發(fā)展。稅收情報交換制度誕生于1843年，規(guī)定在比利時同法國簽訂的雙邊稅收協(xié)定中。稅收情報交換制度，從只被少數(shù)幾個國家認(rèn)可，到如今已得到廣泛認(rèn)可并接受，歷經(jīng)了一百多年的發(fā)展歷程。其立法亦不斷進(jìn)步，為促進(jìn)國際稅收協(xié)作規(guī)范化和常態(tài)化奠定了基礎(chǔ)。情報交換制度，有兩個重要的國際性范本：《OECD協(xié)定范本》和《聯(lián)合國范本》。OECD主要是由發(fā)達(dá)國家組成，一定程度上維護(hù)的是發(fā)達(dá)國家的利益，而忽略了發(fā)展中國家的利益訴求。在這種大背景下，《聯(lián)合國范本》產(chǎn)生了。相比《OECD協(xié)定范本》，《聯(lián)合國范本》的情報交換制度特別指明交換的情報范圍，即特別是防止稅收欺詐、偷漏稅的情報。其次，保密程度要達(dá)到請求國依國內(nèi)法采集的其他信息一樣的保密級別。再次，該范本更注重締約國雙方主管當(dāng)局的協(xié)商，強(qiáng)調(diào)通過協(xié)商解決相關(guān)的問題。我國作為發(fā)展中國家，因此更多地參考了尊重來源國稅收管轄權(quán)優(yōu)先原則的聯(lián)合國范本，來與其他國家簽訂雙邊稅收協(xié)定。自2000年以來，OECD倡導(dǎo)建立國際稅收標(biāo)準(zhǔn)：有效信息交換和稅收透明的國際標(biāo)準(zhǔn)。2001年成立全球論壇（OECD附屬組織），對該標(biāo)準(zhǔn)進(jìn)行了詳細(xì)的解釋。2009年9月全球論壇進(jìn)行了改組，并建立了同行評審制度，對情報交換的有效性進(jìn)行監(jiān)督和檢查。這促進(jìn)了情報交換制度的發(fā)展。我國稅收情報交換工作，比發(fā)達(dá)國家相對較晚，取得今天的成績是值得肯定的。但是縱觀其發(fā)展過程，可以發(fā)現(xiàn)《稅收情報交換管理規(guī)程（試行）》是發(fā)展中的一個分水嶺。之后，出臺了《國際稅收情報交換工作規(guī)程》。最近幾年，國稅總局越來越重視情報交換工作，多次組織基層稅務(wù)人員參加情報交換的培訓(xùn)，并且聘請外國專家（其所在國或地區(qū)情報交換工作開展的較為成功）擔(dān)任講師，介紹先進(jìn)經(jīng)驗，使我國情報交換工作有了顯著進(jìn)展。目前，我國稅收情報交換制度仍存在立法、組織建設(shè)和信息化建設(shè)方面的問題。我國稅收情報交換制度的立法問題主要有：宏觀上，立法單一；微觀上，《國際稅收情報交換工作規(guī)程》具體條款存在瑕疵。如何在法律框架下構(gòu)建一個數(shù)據(jù)信息庫，各職能部門根據(jù)權(quán)限獲取有益的信息，成為當(dāng)下需要解決的一個技術(shù)性難題。美國作為一個老牌發(fā)達(dá)國家，其經(jīng)常扮演著資本輸出國的角色，其涉外稅收是其財政收入的重要組成部分。因此，通過其國際強(qiáng)勢地位，并配以相關(guān)國內(nèi)立法，形成了有利于本國利益的情報交換制度，且手段強(qiáng)硬。但是，不得不承認(rèn)，情報交換正因為這些立法上的保障才得以順利開展。美國稅收情報交換制度在處理新的經(jīng)濟(jì)稅收問題時，也具有如下的優(yōu)越性:專門的組織機(jī)構(gòu)，管理細(xì)化；嚴(yán)格的申報制度；美國國內(nèi)收入局一般每隔三年檢查一次納稅人的遵從度。我們應(yīng)該借鑒美國等國家的先進(jìn)做法，提出完善我國稅收情報交換工作的建議。 總之，從國內(nèi)外立法與實踐的比較與分析可以發(fā)現(xiàn)，我國的稅收情報交換制度無論是在立法上、制度建設(shè)、組織機(jī)構(gòu)及信息化建設(shè)方面，還有許多有待完善的地方。但是，我國建立情報交換制度的時間相對較晚，這就要求我們需要立足于我國國情，循序漸進(jìn)地逐步完善，為我國情報交換制度奠定良好的法律基礎(chǔ)。通過對國外情報交換制度的研究，促進(jìn)我國情報交換專門機(jī)構(gòu)的早日成立，從而使我國稅收情報交換工作更具有專業(yè)性和有效性。當(dāng)然，亦希望通過對納稅申報制度，評估模型的研究，能夠推進(jìn)我國信息化建設(shè)的快速發(fā)展，，從而更加有助于情報交換工作的推廣與開展。
[Abstract]:Information exchange is one of the most important ways of international tax cooperation. The system of international tax information exchange is also a legal system based on bilateral tax treaties, multilateral tax treaties, domestic law of one country and the unified legislation of supra state. In practice, international taxation involves the sovereignty and tax jurisdiction of the country and the protection of personal privacy rights. A certain degree of conflict between protection and international information exchange makes the system of international tax information exchange met with many obstacles. Therefore, how to dissolve the obstacles encountered in the exchange of international tax information in practice is an academic issue worthy of exploration and research. This paper mainly uses comparative analysis and empirical analysis, through the study of the The exchange of international tax information has the characteristics of equal rights and obligations, confidentiality, purpose and restrictive characteristics. The form of information exchange is generally divided into special information exchange, automatic information exchange, spontaneous information exchange, simultaneous tax inspection, authorized representative visits and trade scope information exchange. With the development of economic globalization and the international community To strike a consensus on the problems of combating international terrorism and corruption, the role of the tax information exchange system highlights: tax information exchange can prevent international evasion of tax, respect the tax sovereignty of other countries, promote national equality and cooperation, improve domestic legislation, and maintain the legal rights and interests of the taxpayers, and promote the orderly development of the world economy. The information exchange system was born in 1843, which stipulates in the bilateral tax agreement between Belgium and France. The system of tax information exchange has been recognized and accepted in a few countries, and has been widely accepted and accepted for more than 100 years. Its legislation has been progressing continuously to promote the standardization and normality of International tax cooperation. The information exchange system has two important international models: the .OECD are mainly made up of developed countries. To a certain extent, the interests of the developed countries are maintained, but the interests of the developing countries are ignored. In this context, the United Nations model has come into being. Compared with the information exchange system of the United Nations model specifically specifies the scope of exchange of information, in particular the information on tax fraud and tax evasion. Secondly, the degree of confidentiality should reach the level of confidentiality like other information collected by the requesting State in accordance with domestic law. Again, the model emphasizes the consultation of the competent authorities of both parties and emphasizes the consultation. As a developing country, China, as a developing country, has referred more to the United Nations model, which respects the priority principle of the source of national tax revenue, and has signed bilateral tax agreements with other countries. Since 2000, OECD has advocated the establishment of international tax standards: effective information exchange and tax Transparency International standard.2001 In September, the Global Forum (OECD affiliated organization) was set up in a detailed explanation of the standard for the reorganization of the global forum in September and the establishment of a peer review system to monitor and check the effectiveness of information exchange. This promoted the development of the information exchange system. It is worth affirming today's achievements. But in the course of its development, it can be found that the regulations for the management of tax information exchange (Trial) is a watershed in development. After that, the regulations of the international tax information exchange work are over. In recent years, the State Administration of Taxation has paid more and more attention to the exchange of information, and has organized a number of grass-roots tax personnel to participate. The training of information exchange and the employment of foreign experts (the more successful information exchange in their country or region) as lecturers and the introduction of advanced experience have made significant progress in the exchange of information in our country. At present, our tax information exchange system still exists in legislation, organization construction and information construction. The legislative issues of the information exchange system mainly include: on the macro level, the legislation is single; on the microcosmic, the specific provisions of the international tax information exchange work are flawed. How to build a data base under the legal framework and obtain useful information by various functional departments according to their authority is a technical problem to be solved at the moment. As an old developed country, it often plays the role of capital exporting countries, and its foreign tax is an important part of its financial revenue. Therefore, through its strong international status and the relevant domestic legislation, the information exchange system is formed and the means are tough to benefit the national interests. However, it has to be acknowledged that the exchange of information is positive. Because of these legislative guarantees, the United States tax information exchange system has the following advantages when dealing with new economic and tax issues: specialized organization, detailed management, strict declaration system; the US Internal Revenue Bureau generally checks the compliance of the taxpayer every three years. We should learn from it. Advanced practices such as the United States and other countries put forward suggestions to improve our tax information exchange work.
In a word, from the comparison and analysis of legislation and practice at home and abroad, we can find that there are many places to be improved in our country's tax information exchange system, whether it is in legislation, system construction, organization and information construction. However, the time of establishing information exchange system is relatively late in our country, which requires us to be based on me. The state of the country is gradually perfected and gradually perfected, laying a good legal foundation for the information exchange system of our country. Through the study of the foreign information exchange system, the early establishment of the special agency for information exchange in China will be promoted so that the tax information exchange work of our country is more professional and effective. The research of evaluation model can promote the rapid development of information construction in China, thus contributing to the promotion and development of information exchange.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D996.3

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本文編號：2036511

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