Researching On Mandatory Disclosure Rules Of Tax Planning

In the near future,It's going to be an era of tax transparency.The automatic exchange of tax information and the mandatory disclosure rules of tax planning have became an effective tool for promoting transparent taxation and preventing tax base erosion and profit transfer(BEPS).The mandatory disclosure rules of tax planning have became one of the important action plans on tax base erosion and profit transfer(BEPS)published by the Organization for Economic Cooperation and Development(OECD).The practice of the United Kingdom,the United States,Canada and other countries has proved that it is necessary to enforce the mandatory disclosure rules for tax planning.Most of the theoretical and practical circles in China support the introduction of twelfth action plans on the prevention of tax base erosion and profit transfer(BEPS),that is,mandatory disclosure rules for tax planning.The amendment to the law of the People's Republic of China on the administration of tax collection is being revised,in which the revised draft is devoted to the provision of tax information disclosure.If the revised draft is passed,the tax information disclosure has a direct legal basis,and it will provide a more powerful legal basis and legal support for speeding up the introduction of mandatory disclosure rules for tax planning.This paper intends to make a jurisprudential analysis of the theoretical possibility of introducing and implementing mandatory disclosure rules for tax planning.