【摘要】：正稅收情報交換是國際稅收征管合作中最為重要和常用的手段,它打破了一國稅務(wù)機關(guān)只能在本國領(lǐng)土范圍內(nèi)獲取信息的局限,最大程度地消除了信息不對稱給跨境逃避稅行為帶來的便利,有助于各國掌握本國稅收居民境外交易信息和金融賬戶信息,識別企業(yè)的經(jīng)濟活動發(fā)生地和價值創(chuàng)造地,核實個人的收入來源地,為落實"利潤在經(jīng)濟活動發(fā)生地和價值創(chuàng)造地征稅"稅改原則創(chuàng)造了必要條件,也為各國應(yīng)對全球化背景下的稅收征管難題提供了有效手段。
[Abstract]:The exchange of tax information is the most important and commonly used means in international tax collection and management cooperation. It breaks the limitation that a country's tax authorities can only obtain information within their own territory. Eliminating to the greatest extent the information asymmetry that facilitates cross-border tax evasion, helping countries to have information on offshore transactions and financial accounts of their tax residents, and to identify the economic activities of enterprises and the place of value creation, Verifying the source of individual income creates the necessary conditions for the implementation of the tax reform principle of "taxation of profits in places where economic activity and value creation occur", and provides an effective means for countries to deal with the difficult problems of tax collection and management under the background of globalization.
【作者單位】： 國家稅務(wù)總局國際稅務(wù)司國際稅收征管協(xié)作處;
【分類號】：F812.42

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