金融账户涉税信息自动交换标准推行的路径分析  

Difficulties and Solutions for the Implementation of Standards for Automatic Exchange of Tax Relevant Information Among Financial Accounts

作　　者：张美红[1] 

机构地区：[1]安徽财经大学法学院,安徽蚌埠233000

出　　处：《证券市场导报》2017年第7期4-10,14,共8页Securities Market Herald

基　　金：2016年国家社科基金项目"数字经济下跨境无形资产转让定价的国际反避税规则重构研究"(16BFX165);2015年安徽省哲学社会科学规划办项目"一带一路战略下我国企业海外投资税收权益法律保护研究"(AHSKY2015D24);2015年安徽省教育厅重点项目"国际税收情报交换法律问题及中国应对研究"(SK2015A216)的阶段性成果

摘　　要：金融账户涉税信息自动交换标准(以下简称"标准")对金融机构提出了许多合规新要求。标准是多种因素促成的结果,具有坚实的法律基础,是目前公认的防范和打击国际反避税的重要方法。但是标准的执行面临诸多掣肘,例如,发展中国家技术条件低下和国内法律制度不完备、国家间利益不平衡、硬性监督机制缺乏等,一定程度上影响了其执行动力和效果。通过发达国家帮助发展中国家提高标准的执行能力、在相关双或多边协定中引入利益补偿规则、OECD强化认知和规范治理等途径,能有效破解掣肘因素,推进标准的执行。Standards for Automatic Exchange of Tax Relevant Information among Financial Accounts （hereinafter＂Standard＂） provides new compliance requirements for financial institutions. The Standard was brought about by a variety of factors and has a solid legal basis, which is recognized as an important way to prevent and combat international anti-tax avoidance. However, implementing the Standard will encounter many difficulties, such as underdeveloped technical conditions, imperfect domestic legal system of developing countries, imbalance between the interests of developing countries and developed countries, lack of prerequisite supervision mechanisms and others. These constraints will affect the implementation and effects of the Standard. To deal with these difficulties, measures should be taken to improve the ability of developing countries to implement Standards with the help of developed countries, to introduce the rules for compensation in the relevant bilateral or multilateral agreements, strengthening cognitive and normative governance by OECD and others. The implementation of the Standard has important practical significance for China. The future implementation cooperation amon~ countries will go ahead desnite of twists and turns.

关 键 词：金融账户涉税信息自动交换标准 同行评议机制 利益补偿规则 

分 类 号：D99[政治法律—国际法学]