中国税收透明度建设面临的挑战与对策  

A Discussion on the Challenges to Improve Tax Transparency in China

作　　者：黄素华[1] 梁若莲 

机构地区：[1]国家税务总局国际税务司 [2]广东地方税收科学研究所

出　　处：《税务研究》2017年第6期111-115,共5页

基　　金：2016年教育部人文社会科学规划基金项目"税收信息交换合作法律问题研究(项目编号:16YJA820019)";广州市"羊城学者"学科带头人项目"国际税收情报交换制度比较研究(项目编号:12A09G)"的阶段性研究成果;国家税务总局教育中心和中国税务杂志社联合主办的"深化税收改革推进税收现代化"征文

摘　　要：金融账户涉税信息自动交换是一国税收透明度建设的核心。本文分析了实施金融账户涉税信息自动交换标准对我国的影响,并从法律基础、信息技术、数据利用、人才培养、媒体宣传、效果评估等几个方面提出做好金融账户涉税信息自动交换实施准备的建议。The automatic exchange of financial account information in tax matters has become the core standard to evaluate the tax transparency efforts of a jurisdiction. This paper first describes the international and domestic landscape in the areas of tax transparency. Then it analyzes the impacts that the standard for automatic exchange of financial account information in tax matters may have on China. Finally, the paper puts forward suggestions for China to prepare for the implementation of the standard in terms of legal framework, technology and systems, risk assessment, training, communication and outreach as well as measurement and monitoring.

关 键 词：税收透明度 金融账户 涉税信息 自动交换 对策 

分 类 号：F812.42[经济管理—财政学]