Research On The Problems And Coutermeatures Of Tax Information Exchange In China

Under the background of the global economic integration,the tax related behaviors of a country's taxpayers are no longer confined to their own countries,but also gradually extended to other countries.Because each country tax jurisdiction overlap and the tax system is different,leading to the main tax cross-border tax evasion,international double taxation and other problems,so each country with the aid of tax information exchange between the international tax coordination.Since the outbreak of the world economic crisis,harmful tax competition has occurred frequently,and the international anti tax avoidance has been increasing.Tax information exchange has become a major issue of concern to the international community.It is also an important component of the domestic police tax cooperation mechanism.With the continuous promotion of the global economic integration,the transnational flow of people,property,resources and capital in the world is becoming more and more serious,resulting in the tax related behavior of tax payers distributed around the world.However,because of the influence of tax jurisdiction,it makes it difficult for sovereign countries to exercise tax jurisdiction effectively for their own tax subject in other countries' assets.Therefore,every country hopes to solve various problems in tax payment by means of international tax collection and management cooperation.Taking tax information exchange as the research object,this paper adopts systematic research method,literature research method,comparative research method and many other research methods.Based on the related concepts and basic theories of tax information exchange,this paper makes a comprehensive analysis and study of the basic situation of tax information exchange in china.Then,in the study and reference to the United States and the European Union foreign exchange of tax information on the beneficial enlightenment,the existence of our country tax information exchange problems to investigate,and then through the summary of relevant literature research,and puts forward specific suggestions for perfecting the measures.First,establish and improve the legal system of tax information exchange.Second,the establishment of a standardized intelligence exchange process.Third,establish a sound long-term mechanism for exchange of information.Fourth,deepen the police tax cooperation mechanism.Fifth,we should establish a personnel training system for information exchange.Sixth,improve the taxpayer's rights protection in the information exchange.The orderly advancement of international anti tax avoidance and tax informationexchange depends on the relevant departments to fully grasp the taxpayer's information materials,evaluate their tax compliance,and effectively monitor tax payment.So the main channel and help the tax authorities for their taxpayers in the overseas business activities is the international exchange of tax information,and strengthen the exchange of tax information is helpful to promote the international anti avoidance work carried out in an orderly manner.To strengthen tax cooperation between countries so as to effectively carry out cross-border tax collection,tax information exchange has become one of the most effective method.