Comparative Study On International Tax Information Exchange System

In recent years,under the influence of the regular tax scandal,the government that is deeply in the budget deficit will fight tax avoidance as the most important subject of international tax administration.The global decision of tax avoidance is that the tax authorities must cooperate with international tax administration to combat the taxpayer's global tax avoidance behavior.As a major aspect of international tax management cooperation,international tax information exchange has become a powerful weapon for countries to combat tax avoidance.In the practice of international tax information exchange,countries follow the standard of the exchange of tax information established by the Organization for Economic Cooperation and Development(OECD),and carry out the relevant work by exchanging the required taxes.However,with the development of global integration and the leaping development of science and technology,it is difficult for the tax authorities to realize the tax avoidance behavior of taxpayers,it is difficult to make a request for the tax evasion of taxpayers,and the exchange of the requested information on taxation has shown that the tax avoidance can not be effectively combated.With the further development of China's "going Out strategy",China has responded to the trend of international tax transparency and actively participated in the automatic exchange of tax information in order to strengthen the regulation of cross-border sources and protect the tax rights and interests.However,there are still many deficiencies in China's tax information automatic Exchange system,which cannot meet the practical needs.Based on the status of the automatic exchange of international tax information system in China,this paper tries to master the system of automatic exchange of international tax revenue,and puts forward some suggestions to perfect the relevant system of our country.In addition to the quotation and conclusion,this article is divided into three chapters:The first chapter comprehensively outlines the international tax information Exchange system,and expounds the concept of the system and the main implementation methods.To understand the new trend of its development in recent years,and on the basis of this analysis of the international Tax Information Exchange system is currently the main dilemma.Chapter Two makes a concrete analysis of the contents of international tax information Exchange System,first of all,the introduction of its legal sources,including unilateral legislation,bilateral treaties,multilateral treaties,regional legislation,and secondly,based on the above treaties and legislation on the exchange of information on the main points of comparison,after the current international exchange of information system of major criteria for assessment,summed up its beneficial results and deficiencies.The third chapter analyzes the legislative situation,practical situation and existing problems of the exchange of tax information in China,draws on the advanced experience of the United States and the EU,and combines the construction of the global automatic information exchange platform of the OECD and the Group of 20 countries.In order to safeguard China's tax interests effectively,how should we promote the global tax order to promote orderly and consistent new international tax order? Based on the above situation,some suggestions are put forward.