Conflict And Coordination Between The Exchange Of Tax Information Between China And Foreign Countries And Bank Secrecy

With the continuous development and extension of economic globalization,the tax activities of Chinese citizens in the world are gradually expanding from one country to another.Due to geographical and political constraints,it is difficult for resident countries to find out whether the tax materials submitted by the taxpayers of transnational residents are true and comprehensive.It is precisely because of the information asymmetry of the tax information acquired by the resident countries that the cross-border tax source of the countries can be easily generated.In order to resolve these contradictions,many countries and international organizations work together on international cooperation in tax cooperation to safeguard the integrity of national taxation.The confidentiality obligation of the bank is the most important legal obligation of the bank to protect the clients' financial privacy and guarantee the bank's credit.The taxpayers of cross-border countries use the loopholes of bank secrecy obligations to put taxable income into transnational Banks and prevent relevant departments from following up through so-called "financial privacy".Therefore,there is conflict between international tax information exchange and bank secrecy obligation,and the relationship between them can be coordinated through in-depth analysis of the causes of conflicts between them.The introduction of this article briefly introduces the background and significance of the topic,the research status of domestic and overseas research,the research methods and the innovation points and shortcomings of this paper.The next chapter is divided into four chapters.The first chapter briefly discusses the concept of tax information exchange,main ways and present situation in our country,the connotation of confidentiality obligations,legal basis,and the development of tax information disclosure of banks.The second chapter discusses the main manifestation of the conflict between the tax information exchange and the bank secrecy obligation,and analyzes and summarizes the causes of the conflict.The third chapter mainly discusses the coordination of the conflict between the tax information exchange system and bank secrecy obligation.On the condition that bank secrecy and tax information exchange are both very important,coordinate the conflict between them should follow the principle of political and social public interests,rights coordination principle,the principle of reasonable restrictions.In the fourth chapter,I put forward the solution to the conflict between tax information exchange and bank secrecy obligation,on the basis of summarizing the predecessors' research results.I propose the following solution: determining the range of banking secrecy,expanding the scope of the exemption situation,improving the responsibility system and realizing the organic unity relief way,strictly limit the scope of the tax authorities to gather information,exchange,procedures,and the exception,perfecting the supervision and administration of tax information exchange method,and make the systematic legislation of international tax cooperation.