本文選題：強制披露　切入點：稅務(wù)機關(guān)　出處：《國際稅收》2015年10期

【摘要】：正現(xiàn)階段稅務(wù)機關(guān)面臨的主要挑戰(zhàn)之一是不能及時并全面地獲取惡意稅收籌劃方案的相關(guān)信息。如果能夠在早期即獲取這些信息,則有助于稅務(wù)機關(guān)通過稅務(wù)審計、修訂法律法規(guī)或改進風(fēng)險評估與合規(guī)程序?qū)Χ悇?wù)風(fēng)險做出快速應(yīng)對。因此,稅基侵蝕與利潤轉(zhuǎn)移(BEPS)第12項行動計劃借鑒了實施強制披露規(guī)則國家的經(jīng)驗,在充分考慮稅務(wù)機關(guān)和企業(yè)管理成本的基礎(chǔ)上,起草了強制披露規(guī)則的設(shè)計建議。設(shè)計建議包
[Abstract]:One of the major challenges facing tax authorities at this stage is that they cannot obtain relevant information on malicious tax planning schemes in a timely and comprehensive manner. If such information can be obtained at an early stage, it will be helpful for tax authorities to pass tax audits. Revise laws and regulations or improve risk assessment and compliance procedures to respond quickly to tax risks. Therefore, the 12th Action Plan for tax Base erosion and profit transfer draws on the experience of countries implementing mandatory disclosure rules, On the basis of fully considering the administrative costs of tax authorities and enterprises, a design proposal for mandatory disclosure rules has been drafted. Design proposal package
【作者單位】： 國家稅務(wù)總局國際稅務(wù)司反避稅二處;
【分類號】：F811.4
，

本文編號：1683127