【摘要】：正2015年7月1日,全國人大常委會(huì)正式批準(zhǔn)了我國加入《多邊稅收征管互助公約》(以下簡稱《公約》)。這標(biāo)志著我國與國際間稅收征管合作的進(jìn)一步加深,對(duì)我國參與國際稅收治理、提高跨境稅源管理水平具有劃時(shí)代的意義。當(dāng)前,國際間稅收征管協(xié)作的重要形式是稅收情報(bào)交換。30多年來,我國稅收情報(bào)交換工作逐步由以雙邊合作、個(gè)案處理、應(yīng)請(qǐng)求為特征的階段,向以多邊合作、批量處理、定期自動(dòng)交換為特
[Abstract]:On July 1,2015, the Standing Committee of the National People's Congress officially approved China's accession to the United Nations Convention on Mutual Assistance in Tax Collection and Management (hereinafter referred to as the "Convention"). This marks the further deepening of the cooperation between China and the international tax collection and management, and has an epoch-making significance for our country's participation in international tax administration and the improvement of the management level of cross-border tax sources. At present, the important form of the cooperation of the international tax collection and management is the exchange of tax information. Over the past 30 years, the exchange of tax information of our country is gradually changed from the stage of bilateral cooperation, case-by-case processing and request as the characteristic.
【分類號(hào)】：F812.42

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