硕士论文--国际税收情报交换问题研究硕士论文

学校代码：10207 分类号：F23学号：4701100023 密级：内部长春税务学院硕士学位论文国际税收情报交换问题研究The Research on Issues of International Tax InformationExchange学位等级：硕士学科专业：财政学研究方向：国际税收姓名：张阳阳指导教师：王君教授硕士学位类型：学历硕士授予单位：长春税务学院二O一O年四月原创性声明本人声明所呈交的学位论文是本人在导师指导下进行的研究工作及取得的研究成果。

除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的研究成果，也不包含为获得长春税务学院或其他教育机构的学位或证书而使用过的材料。

对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。

因本学位论文引起的法律结果完全由本人承担。

本学位论文成果归长春税务学院所有。

指导教师签名：王君日期：2010年3月学位论文作者签名：日期：学位论文版权使用授权书本学位论文作者完全了解长春税务学院有关保留、使用学位论文的规定，有权保留并向国家有关部门或机构送交论文的复印件和磁盘，允许论文被查阅和借阅。

本人授权长春税务学院可以将学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存、汇编学位论文。

（保密的学位论文在解密后适用本授权书，本论文：□不保密，□保密期限至年月止）。

指导教师签名：王君日期：2010年3月学位论文作者签名：日期：中文摘要国际税收情报交换是当前国际税收合作中亟待研究的重大、前沿、热点课题。

随着经济全球化的深入发展，各个经济体之间的依赖程度不断加深，国际贸易和国际投资水平日益提高，人员交流和往来日趋频繁。

经济活动及涉税信息的国际化与税收管辖权局限于一国境内的矛盾不断加剧，跨国经济交往中信息不对称的问题日益严重。

某些主权国家或地区通过降低税负、提供各种税收优惠政策甚至提供避税地制度来吸引投资，导致了国际税收竞争的激化，产生了一些有害税收竞争。

大量资金通过避税地运作，不仅使投资者套取税收优惠政策所带来的利益、损害相关国家的税收权益成为可能，而且会给恐怖分子、腐败分子提供藏匿不法资金的处所。

为了更好地监控国际税源，维护国家税收权益，近年来国际社会在该领域采取了一系列的重大行动，国际税收情报交换成为解决国际税收中信息不对称的有效手段和反制避税地、离岸金融中心税制的重要方法。

自美国次贷危机引发全球金融危机以来，各国、各大国际经济组织更加努力推进国际税收情报交换取得实质进展。

本文正是基于这一背景而展开深入的研究，通过对经济合作与发展组织（Organization for Economic Co-operation and Development，以下简称：OECD）有关税收情报交换的相关政策和发达国家税收情报交换实践经验的借鉴，结合我国税收情报交换的现状，分析我国税收情报交换的问题，有针对性地提出完善我国税收情报交换机制的可行性建议，维护我国国际税收权益。

例如，应该在经济全球化中准确定位我国国际税收情报交换工作，使其成为我国参与国际税收竞争与合作的主要方式之一。

在国内应该完善相关的法律和制度，提升情报交换协议的数量和法律地位，克服技术层面的障碍。

在实践中还要重视对纳税人合法权益的保护。

在主要内容上，本文在介绍国际税收情报交换的概念并结合经济全球化和国际税收原则阐述其理论背景的基础上，从国外和国内两个方面介绍情报交换的发展历程及最新进展；通过借鉴国外有益经验，并结合我国实际情况，提出完善我国税收情报交换机制的政策建议。

本文拟解决的关键问题有以下几项：1、与离岸金融中心的税收情报交换问题；2、税收情报法律地位及协定与国内法协调问题；3、税收情报交换中利益冲突问题（税务机关与纳税人之间，国家之间）；4、国际税收情报交换工作的敦促与监督。

本文的创新之处在于通过对OECD情报交换相关规范和国外税收情报交换实践经验的研究，指出其借鉴意义，结合我国税收情报交换的实际和问题，提出适合我国实际情况和发展要求的政策建议。

关键词：国际税收情报交换税收竞争协调AbstractInternational exchange of tax information is one of the cutting-edge hot topics in the field of current international tax cooperation, which urgently need more research on. With the in-depth development of economic globalization, dependence between the various economies is deepening, and levels of international trade and investment are increasing, and personnel contacts are more frequent than before. The conflicts between the internationalization of economic activity and tax-related information and the fact that the jurisdiction of tax revenue is restricted in territory of a state are growing, so information asymmetry in cross-border economic exchanges is growing seriously day by day. Some sovereign countries or regions reduce the tax burden, provide a variety of favorable tax treatment and even to provide a system of tax havens to attract the investments, which leads to the intensification of international tax competition, and result in some harmful tax competitions. A lot of money operated through tax havens, not only enable investors to cash in the benefits of preferential tax policies and undermine the tax benefits related to the country, but also give terrorists, corrupt officials places to hide illegal funds. In order to monitor the international sources of tax revenue preferably to maintain the state's tax benefits, the international communities have been taking a series of activities and initiatives in this area in recent years. International exchange of tax information is the solution of asymmetric information in international taxation and an effective countermeasure of tax havens and offshore financial center. Since the U.S. sub-prime crisis having triggered a global financial crisis, major countries and international economic organizations have been working harder to promote international tax information exchange.This paper is based on the background paper and tries to launch an in-depth study. Through the relative policies of Organization for Economic Co-operation and Development( OECD for short, following) on tax information exchange and practical experiences on tax information exchange in developed countries for reference,combined with China's tax status of the exchange of information, analyzing the problems of China's tax information exchange, we have given advice and maken suggestions on China's tax information exchange mechanism to safeguard China's rights and interests of international taxation. For example, we should accurately position exchange of tax information in the economic globalization as the main ways of China's participation in international tax competition and cooperation. In civil part, we should improve the relevant laws and systems, enhance the number and legal status of information exchange agreements, and overcome the technical barriers. In practice, we should also attach importance to the protection of legitimate rights and interests of taxpayers. In the main content, this paper first introduces the concept of international tax information exchange and integration of economic globalization and international tax principles expounded on the basis of theoretical background and then introduce the two aspects of foreign and domestic aspects of exchange of information and the latest progress in the development process; by drawing on overseas beneficial experiences and China's actual situation, we can propose some recommendations for China's policy in order for a comprehensive tax information exchange mechanism.This article is intended to address the key issues as following: 1, the problem of exchange of tax information against offshore financial centers; 2, the legal status of the tax information exchange agreements and the relation with domestic law; 3, the conflict of interest issues in the exchange of tax information between not only tax authorities and taxpayers, but also countries; 4, the supervision and urging of international exchange of tax information. Innovations of this article is that by researching on the OECD norms and foreign intelligence related to the practical experience of exchange of tax information, we point out that their referential significance, and combine with our practical tax information exchange issue, China's actual situation and then give policy recommendations required by the development.Key words: International Taxation Information Exchange, Tax Competition, Coordination目录中文摘要 (I)英文摘要 (III)引言 (1)一、国际税收情报交换的相关理论分析 (1)（一）信息不对称和国际税收情报交换 (1)1．信息不对称和逆向选择、道德风险 (1)2．国际税收领域的信息不对称 (1)（二）国际税收情报交换的涵义 (2)1．国际税收情报交换的含义、形式 (2)2．国际税收情报交换的意义和作用 (3)（三）国际税收情报交换机制的发展历程 (4)1．税收情报交换适用规范的发展 (4)2．税收情报交换具体内容的演变 (5)二、我国国际税收情报交换的现状和存在的问题 (6)（一）我国国际税收情报交换制度的现状 (6)1．情报交换的法律规范框架基本形成 (6)2．情报交换的工作机制基本建立 (7)（二）我国国际税收情报交换制度存在的问题 (8)1．有关税收情报交换的法律依据不足 (8)2．国际税收情报交换的执行力度不够 (8)3．工作机制低效，搜集整理税收情报的能力不强 (9)4．缺乏国际税务管理的经验和相关人才 (10)三、国外国际税收情报交换的经验借鉴 (11)（一）美国税收情报交换制度及其启示 (11)1．美国税收情报交换的适用法律规范 (11)2．美国税收情报交换的工作机制 (12)3．美国税收情报交换制度的启示 (13)（二）欧盟税收情报交换制度及其启示 (14)1．欧盟税收情报交换制度简介 (14)2．欧盟税收情报交换制度的启示 (15)（三）国际税收情报交换的最新动态和启示 (16)1．国际税收情报交换的最新动态 (16)2．启示和借鉴 (18)四、完善我国税收情报交换制度，加强国际税收合作 (20)（一）我国在国际税收情报交换中应遵循的原则 (20)1．在经济全球化中准确定位国际税收情报交换的原则 (20)2．协调好国家间利益冲突的原则 (21)3．努力保护纳税人利益的原则 (22)（二）进一步完善我国税收情报交换制度的建议 (24)1．制定国际税收情报交换的适用法律 (24)2．谈签税收情报交换协议 (24)3．创新制度，建立健全长效机制 (25)4．加强专业人员培训 (26)结论 (28)参考文献 (29)附录 (31)后记 (38)引言国际税收情报交换是有关国家之间就跨国纳税人的税收征纳管理所进行的相互协助和为防止税收欺诈及逃避缴纳税款所进行的一种司法协助，是各国税务当局之间加强税务管理合作的一项重要内容，是国际税收协调和反避税工作的重要组成部分。