Research On Tax Information Exchange Between My Country And Countries Along The "Belt And Road"

After proposing the "Belt and Road" initiative,many companies began to "go out" and make foreign investments in the countries along the route.The business and taxation strategies of multinational companies have also become increasingly "Belt and Road".Some companies take advantage of the differences in taxation,economic systems,and other information between countries and find tax loopholes to evade taxation,making the economic market full of malicious tax competition.Globally,with the frequent occurrence of harmful tax competition,the intensity of international anti-tax evasion is also increasing.The role of tax information exchange in the process of international tax cooperation is becoming more and more important.Information exchange has become an important issue for the international community.However,the tax information exchange work between China and the countries along the route started very late,the regional legal foundation is not sound,and the lack of a“Belt and Road” special tax information exchange department and the lack of regional information exchange forums along the route have led to taxation between China and the countries along the route.The level of information exchange is relatively backward.Therefore,this article starts from the overall concept and type of tax information exchange,draws on typical international information exchange cases,analyzes the signing of tax treaties among countries along the route,and then understands the current status of information exchange work in various countries.Analyze the reasons and put forward corresponding suggestions,so as to promote the steady development along the “Belt and Road”.The work of tax information exchange between China and the countries along the route is in the development stage.Although it started late and has not yet been in line with the latest development of international tax information exchange,the countries along the route have promoted the development of tax information exchange in various countries through the “Belt and Road” Tax Collection and Management Cooperation Forum.Only by improving the regional legal basis for tax information exchange among countries along the route,attach importance to the establishment of the “Belt and Road” special tax information exchange working mechanism,payattention to the training of regional tax information talents,and pay attention to the confidentiality of tax information can the information exchange be improved at the same time.Quality and efficiency.The latest international tax information exchange provides guidance for us,but as a regional strategic community,while actively responding to the latest international policies,China and the countries along the route must devote themselves to the research of information exchange regions suitable for the “Belt and Road” regional development Guidance documents are adapted to local conditions.