Research On China's International Tax Information Exchange

In recent years,economic globalization has developed in depth,cooperation between different economies has increased,and dependence on each other has continued to deepen.The globalization of economic activities has brought about the internationalization of tax-related information of enterprises,and the tax jurisdiction is still limited to the sovereignty of a country.Such contradictions are increasingly intensified in transnational economic activities.In order to resolve such contradictions,international tax information exchange has emerged as a result of the times and has received increasing attention.It has increasingly become one of the ways to solve problems.This article will focus on the issues of international tax intelligence,thereby safeguarding China's tax benefits and reducing the loss of tax sources.Based on the research results of scholars at home and abroad,this paper first defines the relevant concepts of international tax information exchange,and makes a simple division of specific forms.This paper defines the exchange of tax information according to the contents of the "International Tax Information Exchange Work Regulations",and its specific form has no written definition of unified authority.This paper is mainly divided into six forms based on the internationally adopted division.Secondly,it expounds the theoretical basis of this paper,and separates tax information exchange with information asymmetry.The theory of game theory and the theory of tax benefit distribution are combined,and the factors affecting the exchange of tax information are analyzed.Based on the theoretical analysis,this paper studies the status quo and problems of China's international tax information exchange.First of all,it is believed that China's tax information exchange work has achieved initial results in terms of the post-development legal framework and working mechanism.Then,from the four aspects of law,efficiency,talent and security,the problems in China's international tax exchange are raised.After summarizing the problems existing in China's international tax information exchange in the previous section,this paper uses case analysis methods to reveal detailed problems by case.The main body of the case selected in this paper is M Company in a certain area on the southeast coast between 2013 and 2014.A series of anomalies in the company have attracted the attention of the local tax authorities.When the tax authorities inspected the case,they used the means of tax information exchange to reasonably solve the problem and recover the tax for China.Although the problem has been solved,in the specific implementation,problems such as insufficient professional ability and inefficiency are still exposed.The existence of these problems also constantly restricts the development of China's tax information exchange.Since the international tax information exchange work in the United States and the European Union has been carried out earlier and a complete system has been formed,the legal system and working mechanism are analyzed,and then reasonable suggestions are put forward from the three aspects of legal guarantee,work system and institutional setting.Promote the development of China's international tax information exchange.Based on the above analysis,this paper puts forward reasonable suggestions from four aspects: legal system,work efficiency,talent training and power guarantee.It is hoped that through these rationalization suggestions,it can effectively combat international tax evasion and promote the development of anti-tax avoidance work;The construction of information management will improve the level of taxation information in China;enhance the business capabilities of tax authorities and improve their own construction.