Research On The Exchange Of International Tax Information Under The Perspective Of Anti-tax Avoidance In China

In the context of economic globalization,transnational transactions are increasing day by day.However,due to system differences,loopholes in tax collection and management and extensive preferential tax policies,various countries provide a large number of operation space for tax avoidance arrangements of cross-border taxpayers.These planning arrangements eventually lead to serious tax loss of each tax sovereign state.The international financial crisis in 2008 prompted the governments of all countries to pay attention to anti-tax avoidance and constantly strengthen the cooperation with other countries in tax collection and management.In the international anti-tax avoidance work,information asymmetry has always been one of the biggest problems troubling the tax authorities.Since international exchange of tax information is an effective means to solve the information asymmetry,there is a growing call for improving the tax transparency worldwide and strengthening the exchange of taxrelated information to curb cross-border tax avoidance.As the driving role of tax information exchange in economic activities becomes more and more significant,the form and connotation of information exchange also extend in depth and breadth.The OECD in 2014 the us FATCA framework,on the basis of introduced financial account tax-related information automatic exchange criterion(AEOI standard),CRS as a new international standard implemented in many countries,exchange of information in China in September 2018,in the first automatic exchange of information,this symbolized our country intelligence exchange work officially entered the era of multilateral automatic switching.This paper will combine the comprehensive deepening reform of China's tax collection and management system and the domestic background of the implementation of the new individual tax law,and discuss how to improve and develop China's tax information exchange system in the wave of tax reform at home and abroad,and improve the transparency of tax,which has important practical significance for effectively combating international tax evasion.From the perspective of anti-tax avoidance,this paper analyzes the development of China's international tax information exchange mechanism and the problems of China's tax information exchange in the practice of anti-tax avoidance.Basic ideas of the article is from the international tax information exchange and the theoretical level of anti-avoidance,combined with dynamic frontier of the development of international tax information exchange as well as the implementation of the status quo of China's domestic intelligence exchange system,summarize the international tax information exchange in anti tax avoidance practices what shortcomings,then through actual case study and introduction of European and American developed country tax information exchange system,explores our country how to draw lessons from foreign experience,on the basis of critical to further improve the mechanism of the international tax information exchange,security taxes the effective implementation of the automatic exchange of information standard in our country,the promotion of the anti tax avoidance of the international tax information exchange in China.The main content of this paper is divided into an introduction and five chapters.The introduction part mainly describes the research background and significance,research content and methods,as well as the main research results of domestic and foreign experts and scholars on this issue.The first chapter mainly expounds the relevant theories of tax information exchange and anti-tax avoidance,summarizes the development process of international tax information system,describes the FATCA and CRS related theories and the relationship between international tax information exchange and anti-tax avoidance,and explains the important role of international tax information exchange in combating cross-border tax avoidance.The second chapter focuses on the new development of international tax information exchange and the current tax environment in China to discuss the current situation of its implementation and summarize the problems in the process of using information exchange to conduct anti-tax avoidance in China's tax authorities.Third chapter main content is to choose the two China's use of the international tax information exchange successful antiavoidance case comparison analysis,respectively from the angles of enterprise and individual,the exchange of information as an important means of anti-avoidance how to play a role in practice,discuss the effect of anti tax avoidance of an exchange of intelligence in the form of actual case reflects the exchange of tax information what are the problems in the practice of anti tax avoidance.The fourth chapter introduces the advanced experience and deficiency of the us and eu in the construction of tax information exchange.The fifth chapter puts forward some reasonable Suggestions on how to improve the effect of tax information exchange.