Research On The Construction Of A System Of Mutual Assistance In Tax Collection In China

Under the background of economic globalization,the cross-border liquidity of taxpayers,capital,and services has continued to increase.Transnational evasion of taxes has become a serious problem faced by countries around the world.The challenges of fighting against transnational tax evasion lies not only in the difficulty of accurately determining the taxpayer's tax liability,but also in the collection of taxes by tax authorities of a country.Taxpayers may hold properties all over the world,while the implementation of the tax jurisdiction of a country's tax authorities has strict geographical restrictions.With international tax administrative cooperation increasingly developing in depth,it is a realistic and practical approach to combat transnational tax evasion by taking part in mutual assistance in the collection of taxes.China has not yet carried out international cooperation in the field of mutual assistance in tax collection and the current domestic laws also lack relevant regulations.Therefore,China should actively analyses the practical experience of the mutual assistance in tax collection,and establishes a supporting mechanism so as to create a favorable legal environment for China to participate in the international cooperation in the mutual assistance in tax collection.This article is divided into three chapters:The first chapter summarizes the concept,nature and the content of the mutual assistance in tax collection,and summarizes the significance of this kind of international tax administrative cooperation based on the above-mentioned.The second chapter introduces and analyzes the practice of the mutual assistance in tax collection in foreign countries so as to understand the problems existing in the process,thus providing experience on how to establish a supporting mechanisms in China.Combined the foreign practical experience mentioned in the second chapter and the actual situation of China's tax collection and management system,tax laws and regulations,the third chapter offers specific suggestions for the construction of a system of mutual assistance in tax collection both in external and domestic aspects.