Research On Problems And Optimization Suggestions Of China's Cross-border Tax-related Information Exchange System

After the outbreak of the financial crisis in 2008,in order to alleviate fiscal pressures and strengthen tax collection and management of cross-border taxpayers,the global determination to jointly fight transnational tax evasion prompted the cross-border tax-related information exchange work to enter a period of comprehensive development.In this context,improving China's cross-border tax-related information exchange system is crucial for China's cross-border tax collection and management to be consistent with the global economy.There are six chapters in this paper.The current situation of China's cross-border tax-related information exchange system is the research center,which mainly discusses the problems and shortcomings in the implementation of China's cross-border tax-related information exchange system.The first chapter of this paper show that the topic background,significance,research status,etc.The second chapter discusses the concept,significance and basic forms of cross-border tax-related information exchange.The third chapter introduces the classic case of cross-border tax-related information exchange in China,and further analyzes the importance of perfecting cross-border tax-related information exchange system in China through actual cases.The fourth chapter mainly from the tax-related information exchange system's implementation status of the current international cross-border,we introduce the institutional innovations of the international community in response to cross-border tax evasion in the new era,and draw on their advanced experience.The fifth chapter analyzes the implementation status and existing problems of China's cross-border tax-related information exchange system based on the collected data and literature data.The sixth chapter puts forward corresponding suggestions for the shortcomings of China's cross-border tax-related information exchange system.