Legal Issues Of International Tax Cooperation

We are in globalization.Globalization theoretically creates a single world, in the practice of covering the economic, social, cultural, scientific, legal and other fields change. Economic globalization is one of major trends of contemporary world develop. The economic globalization has contributed to capital, technology,information, goods and other production elements with the global scope of cross-border, realizing the effective configuration of resource. At the same time as a result of this process is to deepen, form each country economy "you have me. I have you" interdependent and restrict relationship. The world economy in this context has made a big progress of development, but it still have the factors restricting its health development. Among them, the taxation is one of them. Taxation is a sovereign country in order to realize the functions of the state, the political power, by virtue of the law means, participates in the social product value of redistribution, compulsory, free of charge to obtain revenue system. In essence, natural and related tax sovereignty. Therefore many countries in dealing with the relevant tax issues appear extremely cautious, so in the international trade, international investment and the rapid development of today’s international development, tax and did not meet the requirements of economic globalization, the international tax revenue for the negative effects of economic development is shown increasingly, international double taxation, international tax avoidance, malignant tax revenue competition problem the serious existence,seriously hindered the development of economic globalization,but also damage to the country’s economic sovereignty. The countries realize, if blindly in between each other for tax benefits, will help solve the problem. On one hand the need for domestic tax system to make some adjustment, on the other hand also needs through globalization means to work,strengthen the information communication between country and country, the formation of international cooperation mechanism. International tax cooperation in this sense produced. The first chapter introduces the basic theory of international tax cooperation, especially for its background are introduced in detail; the second chapter introduces the international tax cooperation form, think international tax cooperation including tax reform, signed the international tax agreement, international organizations and other forms of collaboration. In third and the forth chapters, first reviews China international tax cooperation practice, in summing up the achievements and analyzes the existing problems and the related reasons of. Finally, the article on how to enhance China’s international tax cooperation ability and puts forward the corresponding countermeasures.