The Research On Issues Of International Tax Information Exchange

The development of global economy makes taxpayer’s tax-related activities from acountry extend to many countries. But,because that different countries have different tax andtax jurisdictions overlap, which result in the problems of the international double taxation andthe international tax evasion,and so on. In order to solve these problems, States carried outinternational tax cooperation and coordination with the tax information exchange as the maincontent. In recent years, with the intensify of the harmful tax competition, the countriesemphasis on tax information exchange more and more, especially since the global economiccrisis, the countries strengthen the work of the international anti-avoidance, the work ofinternational tax information exchange into a comprehensive development phase.This paper is divided into six parts. The first part is an introduction, a brief overview ofthe background, purpose and significance of this thesis. The second part is the theoreticalbasis of international tax information exchange, introduces the asymmetric informationtheory and game theory, on the research of the asymmetric information theory (the theoryof the big country and the small country), this paper firstly uses the game theory to study theproblem of international tax information exchange. The third part is an overview of theinternational exchange of tax information, a brief introduction about some concepts as wellas the development process of international tax information exchange (ie, the developmentprocess of the 《OECD Model》). The fourth part is to learn from the advanced experienceof foreign countries, mainly on the U.S. and EU, and through the introduction of the UnitedKingdom and Switzerland signed the " cube agreement " to provide reference for our taxtreaties signed with tax havens. The fifth part describes the work of tax information exchangesituation and existing problems. Although China has made some achievements in theexchange of tax information, but there are still some problems: For example the relevantlegal system is not perfect, imperfect tax information exchange mechanisms, lack ofqualified tax person. Part VI on the basis of the fifth part, combined with China ’s actualconditions, carry out the suggestions. Such as: In terms of legislation, foreignly, should signagreements about tax information exchange with other countries actively, especially some "tax havens"; internally, improve the legislative level of the tax information exchange, so that establish a legal system of the exchange of tax information. In terms of institution building,enrich the modes of our tax information exchange, strengthen the communication of the taxauthorities,establish the tax information exchange network. In terms of personnel training, tomake up the lack of professional staff, through the efforts of all parties, train a number ofprofessional skills and professionalism high tax officers.The work of tax information exchange has important significances: First, throughinternational tax information exchange our country can strengthen the monitoring of foreignassets, and safeguar national tax sovereigntyis; Second, the international tax informationexchange mechanism is a powerful tool to combat harmful tax competitionthe, and promotethe international anti-avoidance; Third, international tax information exchange mechanism isconducive to develop the international cooperation and coordination among countries, andestablish the tax information exchange network.This article has two standpoints: First, our country how to get tax information whichdesired from other countries (ie, why the other country want to give our country the taxinformation exchange). Second, our country how to protect our tax information. Theinnovation of this paper is: on the research of the asymmetric information theory (thetheory of the big country and the small country), this paper firstly uses the game theory tostudy the problem of international tax information exchange.