构建与《税务互助公约》相适应的国内税收征管机制  

Establishing a Domestic Tax Administrative Mechanism Adaptable to the Requirements of the Convention on Mutual Administrative Assistance in Tax Matters

作　　者：廖益新[1] 赵凌[1] 

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《国际税收》2014年第11期37-41,共5页International Taxation In China

基　　金：教育部哲社重大攻关课题"全球金融危机后国际经济秩序重构与中国的法律对策"(项目号:09JZD0021)子课题"全球金融危机背景下税制变革及其国际协调与合作法律问题研究"的部分成果

摘　　要：《税务互助公约》(以下简称《公约》)建立的多边国际税务合作机制,其功能的发挥和有效适用与缔约国的国内税收征管制度存在彼此配合、互相补充和共同作用的密切关系。构建与《公约》衔接配套的国内税收征管机制,是确保缔约国能够有效行使《公约》赋予的权利和切实履行其义务的重要条件。中国在加入《公约》的同时,需要完善与《公约》衔接的税收情报交换制度,构建与提供税款追索协助相适应的国内征管制度,设置与《公约》配套的税务文书送达协助制度。There is a close relationship of mutual coordination and complementarity between the ettective operation and application of the multinational tax administrative cooperation mechanism established by the Convention on Mutual Administrative Assistance in Tax Matters （hereinafter referred to as＇the Convention＇） and the domestic tax administrative system of a contracting state. Therefore, establishing a domestic tax administrative system adaptable to the requirements of the Convention is an important condition to ensure that a contracting state be able to claim for her fights and perform her obligations effectively under the provisions of the Convention. While entering into the Convention, China needs to improve her rules of tax information exchange, to establish a domestic tax administrative system adaptable to the provision of assistance in recovery of tax claims, and to set up rules of providing the assistance in service of tax documents.

关 键 词：国际税务合作 情报交换 税款追索 文书送达 

分 类 号：F812.42[经济管理—财政学]