摘要
税收情报交换是当前国际税收征管合作中应用最广泛、最有效的手段。推动"一带一路"税收征管合作机制建设,必须建立健全税收情报交换机制。本文梳理了当前"一带一路"沿线国家(地区)税收情报交换网络的现状和存在问题,分析了国际税收情报交换的先进举措,提出了优化"一带一路"沿线国家(地区)税收情报交换机制、提升征管合作质效的路径及建议。
The exchange of tax information is the most widely used and effective means in the current international cooperation in tax collection and administration. To promote the development of the Belt and Road Initiative Tax Administration Cooperation Mechanism, it is necessary to establish and improve the tax information exchange mechanism. The paper summarizes the present situation and existing problems of the tax information exchange network in countries/regions along the Belt and Road, analyzes the advanced measures of international tax information exchange, and proposes ways and suggestions for optimizing the tax information exchange mechanism of countries/regions along the Belt and Road and improving the quality and efficiency of the tax administration cooperation.
作者
吴志峰
石赟
季洁
Zhifeng Wu;Yun Shi;Jie Ji
出处
《国际税收》
CSSCI
北大核心
2020年第12期43-47,共5页
International Taxation In China
关键词
“一带一路”倡议
“一带一路”税收征管合作机制
税收情报交换
The Belt and Road Initiative
The Belt and Road Initiative Tax Administration Cooperation Mechanism
Tax information exchange
