Research On The Legal Issues Of My Country's Tax Information Exchange System

The continuous promotion of economic globalization has made capital flows more extensive and rapid,but at the same time,it also makes the tax-related behavior of taxpayers no longer confined to their own country,transnational taxpayers take advantage of the differences in tax policies between countries to carry out a series of evasion of tax obligations,which seriously affects their tax security and interests,but also destroys the international tax order,which countries through strengthening international tax cooperation to combat unreasonable tax evasion has become a trend.Tax information exchange system is an indispensable part of international taxation,since 2008 the exchange of tax information has developed rapidly,countries and regional organizations have introduced policies to promote the further development of international tax information exchange,tax information exchange for the fight against unreasonable tax evasion,to safeguard the interests of domestic tax play an important role,China,as the largest developing country,has been a strong supporter and active promoter of international tax cooperation,but because of China's tax information exchange system started late.There is still a lot of room for its theoretical research,coupled with the international tax information exchange standards are constantly updated,the cooperation between countries is getting closer and closer,so it is more necessary to do a deeper research and discussion on it,so that China's tax information exchange system is more perfect.This paper takes the exchange of tax information in our country as the research object,mainly by the method of literature research and comparative research method to make a comprehensive analysis of the exchange of tax information in Our country.The first part of the main body of the article elaborates the relevant concept,main form and development course of tax information exchange,and makes a clear comb of this,and the second part makes a brief explanation and analysis of the tax information exchange mode of the United States and the European Union from both legal and practical aspects,and focuses on the new standard of automatic exchange of financial institution information issued by the OECD,trying to find the path of perfecting our country's system from the international tax information exchange scheme.The third part focuses on the current situation of China's tax information exchange system and the current problems,including China's tax information exchange legal system is not perfect,lack of protection mechanism for taxpayers,the information exchange process is not perfect and the international tax information exchange standards are not smooth;And in the practice of the practice of the training of tax professionals and cooperation between various departments,for the current international concern about the collection and disclosure of financial account information should also be paid attention to,so as to promote the development of China's tax information exchange.