Study On The Confidential System Of The Tax Information Exchange

As the global development of economy, many countries reduced tax rates to attract investments and pursue tax interests. The frequent movement of capital and the intellectuals caused a global issue which is many countries have to face the problem of tax evasion. So the cooperation of the international tax authorities becomes necessary and important. One of the most important and influencial cooperations is the international exchange of tax information. The basic foundation of the international tax information exchange cooperation is the confidential system.However, no matter in bilateral or in multilateral agreements on international tax ,there is no concrete confidential system because of cultures differences among the countries. The principal of the confidential system on tax agreements showed its undevelopment of the international tax information exchange, which will also hinder its improvement. The confidential system in our country is far behind the international economic development. The article is a preliminary study on the confidential protection of tax information exchange.The article is divided into four chapters.Chapter 1 is a study on the background effect and development of the international tax information exchange. This chapter also focuses on the concept of tax information confidentiality and its effect.Chapter 2 focuses on the legislative practice of Internal Information Disclosure and Confidentially System and its influence on the international tax information exchange.Chapter 3 studies value balance of the confidential system of the international tax information exchange. And author believes that the confidential protection of the tax information should be different from the request state's way. In order to protect taxpayers, the exchanged tax information should be protected as national confidentiality. In this foundation, the confidential system of the international tax information exchange should be reconstructed. Chapter 4 designs the confidential system of the international tax information exchange in our country and its improvements, which focus on the situation of our confidential system and its development.