本文選題：稅收情報(bào)交換 + 稅務(wù)機(jī)關(guān)��； 參考：《國(guó)際稅收》2015年08期

【摘要】：正一、概述隨著全球化進(jìn)程不斷加深,跨境活動(dòng)日益普遍,稅務(wù)機(jī)關(guān)需要并肩共事,確保納稅人向正確的轄區(qū)繳納金額正確的稅款。在全球化的財(cái)務(wù)制度下,納稅人例行管理跨境財(cái)務(wù)事項(xiàng),而稅務(wù)機(jī)關(guān)卻無(wú)法突破國(guó)境限制進(jìn)行稅務(wù)管理。這樣的財(cái)務(wù)制度,只有在稅務(wù)機(jī)關(guān)緊密合作的前提下,才能行久致遠(yuǎn)。國(guó)際稅收合作的一個(gè)重要方面是提高稅收透明度,具體而言,就是交換稅收情報(bào),應(yīng)
[Abstract]:First, as globalization deepens and cross-border activity becomes more widespread, tax authorities need to work side by side to ensure that taxpayers pay the right amount of tax to the right jurisdictions. In the global financial system, taxpayers routinely manage cross-border financial transactions, but tax authorities can not break through the border restrictions to carry out tax administration. Such a financial system, only in the tax authorities close cooperation under the premise of long-term far-away. An important aspect of international tax cooperation is to improve tax transparency. Specifically, the exchange of tax information should
【作者單位】： 經(jīng)濟(jì)合作與發(fā)展組織(OECD)稅收政策和管理中心國(guó)際合作與稅收管理處;廣東省地方稅務(wù)局科研所;
【分類號(hào)】：F811.4

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