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Research On Legal Issues Of Tax Information Exchange System

Posted on:2019-03-22Degree:MasterType:Thesis
Country:ChinaCandidate:B YanFull Text:PDF
GTID:2356330542482061Subject:Library and Information Science
Abstract/Summary:PDF Full Text Request
The exchange of tax information is an international obligation of China as a Contracting State of the tax agreement,and is also the main way of cooperation between China and other countries in tax collection and management.In order to strengthen international tax cooperation and improve the level of tax management for transnational taxpayers,it is necessary to further implement the relevant provisions of the agreements between the Chinese government and the government of other countries on the avoidance of Double Taxation on income and property and the prevention of tax evasion,the provisions of the exchange of information and the special agreement on information exchange.It is imperative for us to establish a new legal system.The main content of this paper is to make a deep analysis of the information exchange related systems,and carefully analyze the relevant legal issues,give their own views on some of the imperfect places in the system,and hope to contribute their own strength to the work of tax information exchange in our country.
Keywords/Search Tags:tax information exchange, international tax information exchange, taxpayer
PDF Full Text Request
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