Research On The Legal Issues Of Tax Information Exchange In China

With the advent of the 21 st century,economic globalization has become one of the fundamental features of The Times development,however,economic globalization provides an opportunity to avoid tax,truly unprecedented liberalization and globalization,the unprecedented development of information technology,especially network rapid pursed of cross-border e-commerce,increasingly frequent and free goods,cross-border flows of capital,personnel,as well as the governments and departments of the excessive relaxation of financial regulation,for the transnational taxpayers to evade tax activities provides a breeding ground for soil.Therefore,multinational taxpayers can transfer property and income through the ways and means of establishing tax havens,base companies,capital weakening and transfer pricing to avoid taxes.The exchange of tax information can effectively curb anti-tax avoidance and vicious tax competition,combat tax evasion,prevent the abuse of international tax agreement,and constantly promote the development of international tax cooperation.In reality,there are great obstacles and difficulties in promoting international tax cooperation.How to better solve the theoretical difficulties in the process of international tax information exchange,overcome the resistance difficulties in practice,and take this as an opportunity to promote the improvement and development of other international tax cooperation modes,and make concerted efforts to promote international tax cooperation is a problem before us.Therefore,this article from the theory of international economic law,international tax law and domestic law subject,using the analysis comparison method and form of case studies and research on the legal issues in the process of tax information exchange,analysis,think,think about these issues from the perspective of our country,analyzing these problems,the thought of these problems and the direction,thus using the analysis to our country's tax information exchange of work put forward reasonable Suggestions and development countermeasures,expect to participate in the international tax cooperation in our country,promote the international tax information exchange could be of any help.Current practices due to the lack of tax information exchange of experience and in-depth theoretical study,although some research has been formed,but also in developed countries led to complete,on our country's special interests and not putting too much care,plus tax information exchange in China started late,the exchange of narrow,lack of corresponding legal mechanism and the talent team construction,poor infrastructure,with complex tedious process,exchange of information far couldn't keep up with the international pace,not adapt to the development of tax information exchange,especially with the revision of the OECD model and UN model,The lag and limitation of the working procedure of international tax information exchange in China are more and more obvious.Therefore,it is urgent for China to improve and revise relevant legal provisions based on its national conditions,provide technical,institutional,intellectual and facility support for tax information exchange,and constantly create a new form of tax information exchange based on Internet infrastructure and big data information database in the context of China's new era.