税收透明度和情报交换国际标准的建立及中国的应对  

The Establishment of International Standards of Transparency and Exchange of Information for Tax Purposes and China's Countermeasures

作　　者：邵朱励[1,2] 

机构地区：[1]安徽大学法学院,安徽合肥230601 [2]安徽财经大学法学院,安徽蚌埠233030

出　　处：《税务与经济》2013年第2期102-107,共6页Taxation and Economy

基　　金：2011年度国家社会科学基金重点项目"经济全球化背景下国际税收行政合作法律问题研究"(项目编号:11AFX017);2012年度教育部人文社会科学研究一般项目"国际税收情报交换法律制度的发展及中国的因应研究"(项目批准号:12YJC820085)的阶段性研究成果

摘　　要：由于OECD反有害税收竞争运动的相关措施太过激进,因此在各国的普遍反对下,该运动的重心转为增强税法透明度和促进税收情报交换。2002年OECD全球税收论坛公布的《税收情报交换协议范本》确立了税收透明度和情报交换的高标准,这一标准后来因得到20国集团及联合国的认可而成为税收透明度和情报交换的国际标准。我国应审时度势,不进行可能有损我国利益的超出国际标准要求的情报交换,同时应尽量扩大情报交换网络,谈判修改双边税收协定中的情报交换条款。Because of the aggressiveness of OECD＇ s countermeasures against harmful tax competition and the op- position of many countries, the main focus of this initiative is transferred to enhance the tax transparency and pro- mote the exchange of tax information. In 2002, OECD global tax forum published Tax Information Exchange A- greement Model through which the high standard of transparency and exchange of information for tax purposes is established. Due to the endorsement by G20 and the United Nations, this standard was recognized as internation- al standards of transparency and exchange of information for tax purposes. The international community has taken various measures to ensure the implementation of the standards. China has already recognized and substantially implemented this standard, on one hand, we should consider the situation, and should not exchange those infor- mation which may damage the interests of our country and beyond the requirements of international standards, on the other hand, we should expand the exchange of information network, and negotiate to revise the exchange of information article included in bilateral tax treaties.

关 键 词：有害税收竞争 国际逃避税 税收情报交换 

分 类 号：F810.42[经济管理—财政学]