The Impact Of New Development In International Tax Information Exchange System On China And Our Count Ermeasure

Thetax-related activityofthe residentsspreads from one country to the multinational as the further development of economic globalization.It is difficult to investigate the transnational taxpayers tax material of the residents are true because of the geographical restrictions.There has been heavy loss of the tax sources against the state due to the inconsistent of the tax information. In order to alleviate financial pressure and strengthen the taxpayer’s tax collection and administration of overseas residents after the financial crisis in 2007, the developed economiesled bythe United States, the European Union, and some of the non-EU countries put the automatic exchange of tax information into action,and to determine the multiple standards of compliance. As one of the important ways to hit theinternational evaded tax,the international tax information automatic exchange mechanism catch the unprecedented attention of the international groups and each government.The tax information exchange mechanism officially enters a period of comprehensive development because of the global joint determination to combat transnational evaded tax.The research mainly discusses the international tax information exchange system and a series of legal problems based on the tax information exchange system. And the thesis is divided into four chapters:In the first chapter I briefly describe the concept of international tax information exchange as well as the basic form of it. And in the second chapter,I mainly discuss the influence of different system of automatic exchange of tax information through the introduction of the international community including the U.S, European Union and the European Union to cope with the challenge of the tax system innovation in the new period, and theimplementation of the G20 countries standards of compliance.In the third chapter and the fourth chapter I further analysis the legal basis, current situation of practice and existing problems of our country tax information exchange mechanism and learn from the advanced experience of the United States, the European Union. And combined with the building global automatic exchange of information platform of the OECD and the G20 countries, we put forward to promote the formation of a just and reasonable new international taxation order in the global tax sources for the environmentto safeguard the country’s tax benefit. Therefore, combined with our country’s national conditions and actual situation, I proposed the measures to improve international tax information mechanisms.