本文選題：國際稅收情報(bào)交換 + 稅收競(jìng)爭(zhēng)��； 參考：《吉林財(cái)經(jīng)大學(xué)》2010年碩士論文

【摘要】：國際稅收情報(bào)交換是當(dāng)前國際稅收合作中亟待研究的重大、前沿、熱點(diǎn)課題。隨著經(jīng)濟(jì)全球化的深入發(fā)展,各個(gè)經(jīng)濟(jì)體之間的依賴程度不斷加深,國際貿(mào)易和國際投資水平日益提高,人員交流和往來日趨頻繁。經(jīng)濟(jì)活動(dòng)及涉稅信息的國際化與稅收管轄權(quán)局限于一國境內(nèi)的矛盾不斷加劇,跨國經(jīng)濟(jì)交往中信息不對(duì)稱的問題日益嚴(yán)重。某些主權(quán)國家或地區(qū)通過降低稅負(fù)、提供各種稅收優(yōu)惠政策甚至提供避稅地制度來吸引投資,導(dǎo)致了國際稅收競(jìng)爭(zhēng)的激化,產(chǎn)生了一些有害稅收競(jìng)爭(zhēng)。大量資金通過避稅地運(yùn)作,不僅使投資者套取稅收優(yōu)惠政策所帶來的利益、損害相關(guān)國家的稅收權(quán)益成為可能,而且會(huì)給恐怖分子、腐敗分子提供藏匿不法資金的處所。為了更好地監(jiān)控國際稅源,維護(hù)國家稅收權(quán)益,近年來國際社會(huì)在該領(lǐng)域采取了一系列的重大行動(dòng),國際稅收情報(bào)交換成為解決國際稅收中信息不對(duì)稱的有效手段和反制避稅地、離岸金融中心稅制的重要方法。自美國次貸危機(jī)引發(fā)全球金融危機(jī)以來,各國、各大國際經(jīng)濟(jì)組織更加努力推進(jìn)國際稅收情報(bào)交換取得實(shí)質(zhì)進(jìn)展。 本文正是基于這一背景而展開深入的研究,通過對(duì)經(jīng)濟(jì)合作與發(fā)展組織(Organization for Economic Co-operation and Development,以下簡(jiǎn)稱:OECD)有關(guān)稅收情報(bào)交換的相關(guān)政策和發(fā)達(dá)國家稅收情報(bào)交換實(shí)踐經(jīng)驗(yàn)的借鑒,結(jié)合我國稅收情報(bào)交換的現(xiàn)狀,分析我國稅收情報(bào)交換的問題,有針對(duì)性地提出完善我國稅收情報(bào)交換機(jī)制的可行性建議,維護(hù)我國國際稅收權(quán)益。例如,應(yīng)該在經(jīng)濟(jì)全球化中準(zhǔn)確定位我國國際稅收情報(bào)交換工作,使其成為我國參與國際稅收競(jìng)爭(zhēng)與合作的主要方式之一。在國內(nèi)應(yīng)該完善相關(guān)的法律和制度,提升情報(bào)交換協(xié)議的數(shù)量和法律地位,克服技術(shù)層面的障礙。在實(shí)踐中還要重視對(duì)納稅人合法權(quán)益的保護(hù)。在主要內(nèi)容上,本文在介紹國際稅收情報(bào)交換的概念并結(jié)合經(jīng)濟(jì)全球化和國際稅收原則闡述其理論背景的基礎(chǔ)上,從國外和國內(nèi)兩個(gè)方面介紹情報(bào)交換的發(fā)展歷程及最新進(jìn)展;通過借鑒國外有益經(jīng)驗(yàn),并結(jié)合我國實(shí)際情況,提出完善我國稅收情報(bào)交換機(jī)制的政策建議。 本文擬解決的關(guān)鍵問題有以下幾項(xiàng):1、與離岸金融中心的稅收情報(bào)交換問題;2、稅收情報(bào)法律地位及協(xié)定與國內(nèi)法協(xié)調(diào)問題;3、稅收情報(bào)交換中利益沖突問題(稅務(wù)機(jī)關(guān)與納稅人之間,國家之間);4、國際稅收情報(bào)交換工作的敦促與監(jiān)督。本文的創(chuàng)新之處在于通過對(duì)OECD情報(bào)交換相關(guān)規(guī)范和國外稅收情報(bào)交換實(shí)踐經(jīng)驗(yàn)的研究,指出其借鑒意義,結(jié)合我國稅收情報(bào)交換的實(shí)際和問題,提出適合我國實(shí)際情況和發(fā)展要求的政策建議。
[Abstract]:International tax information exchange is an important, frontier and hot topic in the current international tax cooperation. With the further development of economic globalization, the degree of dependence between various economies is deepening, the level of international trade and international investment is improving day by day, and personnel exchanges and exchanges become more and more frequent. The contradiction between the internationalization of economic activities and tax-related information and the limitation of tax jurisdiction within the territory of a country is becoming more and more serious, and the problem of information asymmetry in transnational economic exchanges is becoming more and more serious. Some sovereign countries or regions attract investment by reducing the tax burden, providing various tax preferential policies or even providing tax havens, which leads to the intensification of international tax competition and some harmful tax competition. A large number of funds operate through tax havens, which not only make it possible for investors to take advantage of tax preferential policies and damage the tax rights and interests of related countries, but also provide terrorists and corrupt elements with places where illegal funds can be hidden. In order to better monitor international tax sources and safeguard national tax rights and interests, the international community has taken a series of major actions in this field in recent years. International tax information exchange has become an effective means to solve the information asymmetry in international taxation and an important method to counter tax avoidance places and offshore financial center tax system. Since the subprime mortgage crisis in the United States triggered the global financial crisis, various countries and major international economic organizations have made more efforts to promote the international tax information exchange to make substantial progress. This paper is based on this background to carry out in-depth research, through the Organization for Economic Cooperation and Development Organization for Economic Co-operation and Development (hereinafter referred to as: OECD-related policies on tax information exchange and the practical experience of tax information exchange in developed countries. According to the current situation of tax information exchange in China, this paper analyzes the problems of tax information exchange in our country, and puts forward some feasible suggestions to perfect the mechanism of tax information exchange in China, so as to safeguard the international tax rights and interests of our country. For example, in the process of economic globalization, the international tax information exchange of our country should be accurately positioned so as to make it one of the main ways for our country to participate in the international tax competition and cooperation. In China, the relevant laws and systems should be improved, the number and legal status of information exchange agreements should be improved, and the technical barriers should be overcome. In practice, we should also pay attention to the protection of the legitimate rights and interests of taxpayers. On the basis of introducing the concept of international tax information exchange and combining the economic globalization and international tax principles, this paper introduces the development course and the latest progress of the information exchange from the two aspects of foreign and domestic. Based on the useful experience of foreign countries and the actual situation of our country, this paper puts forward some policy suggestions to perfect the mechanism of tax information exchange in our country. The key issues to be solved in this paper are as follows: 1, the exchange of tax information with offshore financial centres, 3) the legal status of tax information and the harmonization of agreements with domestic laws, 3) conflicts of interest in the exchange of tax information (tax machines) Between the taxpayer and the taxpayer, Between countries, international tax information exchange between the urge and supervision. The innovation of this paper lies in the study of the relevant norms of OECD information exchange and the practical experience of foreign tax information exchange, and points out its reference significance, combined with the reality and problems of tax information exchange in China. Put forward the policy suggestion which suits our country actual situation and the development request.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：F811.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 崔晶晶;;關(guān)于我國國際稅收情報(bào)交換工作的思考[J];中國證券期貨;2013年08期

相關(guān)碩士學(xué)位論文 前1條

1 江南;銀行情報(bào)交換制度的法律研究[D];大連海事大學(xué);2013年

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本文編號(hào)：1781552