Legislative Research On The Exchange Of International Tax Information System

The exchange of information is one of the important ways of international taxcooperation and the exchange of international tax information system is also relyingon the bilateral tax treaties, multilateral tax treaties, the domestic law and thesupranational law. In practice, due to some conflicts between national sovereignty andthe jurisdiction of tax, the protection of personal privacy right and the exchange of taxinformation, exchange of tax information system encounters many obstacles.Therefore, how to solve them is very worth exploring and studying. This article is tofind out the way of solving Chinese problems, mainly by the method of comparativeanalysis and empirical analysis, through the study of the related terms of "OECD TaxConvention Model" and "United Nations Model", the wok related to the exchange oftax information in America and our country.Exchange of international tax information is characterized with equal rights andobligations, confidentiality, objective and restrictiveness.The way of exchange ofinformation,is generally divided into Exchange of Information on Request,Automatic Exchange of Information, Spontaneous Exchange ofInformation,Simultaneous Tax,Tax Examinations Abroad, and Industry-wideExchange Information.With the development of economic globalization and theinternational community to combating international terrorism and problems ofcorruption, the exchange of tax information system plays a great role. The exchangeof tax information can prevent international tax avoidance and evasion of taxsovereignty, respect other countries, promote the national equality and cooperation,and perfect the legislation of other countries. At the same time, it also can safeguardthe legitimate rights of taxpayers and promote the orderly development of the worldeconomy. The exchange of tax information system was born in1843.Belgium signedthe bilateral tax agreement with France. It has been experienced one hundred years of development, from no recognition to world wide acceptance. Of course, thelegislation is also developing, which is the base on standardization and normalizationof the international tax cooperation. The exchange of information system has twoimportant international models, OECD Model and UN Model. OECD is mainlyrecognized by the developed countries, to a certain extent, which is focusing on theinterests of developed counties, while ignoring the interests of the developingcountries. In this context, UN Model is published. Compared with OECD Model, UNModel is especially to prevent tax fraud, tax evasion and information. Secondly, thedegree of secrecy is similar to domestic one. Thirdly, that emphasizes to settlingrelated issues through consultation.Our country, as a developing country, has morereference to "UN Model", which values tax jurisdiction principle of one country.Since2000, OECD has advocated the establishment of an international tax standard,effective and transparent. This promotes the development of the exchange ofinformation system. Compared to the developed countries, ours is relatively later. Butin the process of the development,"International Tax Information ExchangeRegulation (Trial)"is a monument.Then the formal one is published. In the recentyears, State Administration of Taxation pays more attention to the exchange ofinformation, and trains grassroots taxation personnel many times by the lecturersfrom the foreign countries and Taiwan of China. Our wok has made a significantprogress. At present, our system still has some problems in legislation, organizationconstruction and information construction, the legislation is single and has somedefects in the specific terms. Now it is a problem that how to construct a datarepository, shared by each department of government. America as a veteran of thedeveloped country, is often a capital exporter, while the tax revenue is an importantpart of finance. Therefore, it has the benefit from exchange of information, through itstop international status and with the domestic laws. The American system has thefollowing advantages: a specific organization, strict reporting system andinvestigation of the degree of law-abiding every three years. The author tries to putforward some suggestion by studying American experience.In short, it is found that there is much room for improvement in legislationaspect, system construction, organization construction and information construction. However, the exchange of information in our country is carried out later, so it must bebased on national conditions and gradually improved. I hope the specific agency willbe set up soon, and I also hope the research on model of evaluation will be helpful forthe development of the exchange of tax information system.