Research On Tax Information Exchange Rules In Digital Economy

In the digital economy,multinational taxpayers are more secretive and convenient in international tax avoidance.Lies mainly in the digital economy without regional trading site,personnel,confidentiality,electronic monetary,virtualization,operating carrier digital features,such as making cross-border trading activities with the occult,deepened the degree of information asymmetry between tax authorities and taxpayers,further stimulated the tax collection and administration of tax sources without borders flows between countries have national boundaries implementation of the tax revenue jurisdiction conflicts,thus.the various countries’ cross-border tax sources more vulnerable to erosion and transfer of profits tax base.In this context,the international tax information exchange rules began to upgrade,the global tax information exchange transparency movement came into being,and the automatic information exchange standard was promoted,which became the impetus for the improvement of China’s tax information in the new era.This dissertation takes the tax information exchange rules in digital economy as the research object,and studies the challenge of digital economy to traditional tax law by discussing the concept and characteristics of digital economy.Based on the concept and theory of tax information exchange,the necessity of perfecting the rules of tax information exchange in digital economy is put forward.Then,it systematically sorts out the existing legal regulations of tax information exchange rules in China,and discusses the existing problems step by step.In learning and other country tax information exchange rules after the beneficial enlightenment,in the legal system,to protect taxpayers,and across government affairs department coordination mechanism,to give priority to the third party to disclose financial institutions and international tax information exchange mechanism construction of the five dimensions,in combination with CRS related research results,through the interaction of these five dimensions,discussed in the digital economy perfect measures of the rules of the exchange of tax information and powerful economic impact to the traditional tax deal with Numbers.The dissertation is divided into the following five parts:the first part is an introduction,which introduces the research background and significance,the research status at home and abroad,as well as the research contents and methods,innovation and shortcomings;Tax information exchange in the second part is the digital economy rules of legal analysis,respectively from the concept and characteristics of digital economy and the impact on the traditional tax,reveals the coping strategy is to need to exchange tax information,and the theoretical basis for the development of tax information exchange rules,the rules of the existing tax information exchange in and expatiates the necessity of perfecting the tax information exchange rules;The third part narrates the enlightenment on the development of tax information exchange outside the region from five aspects to accumulate experience for the following Suggestions.The fourth part focuses on the dilemma of tax information exchange rules in the digital economy in five dimensions:legal system,protection of taxpayers’ rights,inter-departmental cooperation mechanism,disclosures of tax information of third-party institutions,mainly financial institutions,and construction of international tax information exchange mechanism.The fifth part,aiming at the above problems,puts forward some feasible Suggestions on perfecting the rules of tax information exchange in China.