Research On China’s Foreign Tax Information Exchange From The Perspective Of Belt And Road

After the "Belt and Road" strategy was put forward,a large number of enterprises went abroad and launched overseas investment in countries along the route.The business strategy and taxation strategy of multinational corporations are increasingly regionalized.With the increasing overseas investment,the problem of repeated taxation and tax evasion caused by information asymmetry has become increasingly serious.Some multinational enterprises have used the asymmetry of tax collection and management information between China and the countries along the line to transfer profits to overseas secrets by concealing overseas income,transfer pricing,cost sharing,and capital weakening,so as to avoid taxation,which has caused the problem of tax loss in China to become increasingly serious.In response to this problem,taxpayers’ overseas tax-related information cannot be fully obtained by relying solely on domestic management methods,making cross-border tax management difficult.This requires China to exchange tax information with countries along the "Belt and Road" to detect possible taxation and tax avoidance issues such as hidden income and transfer pricing.However,the tax information exchange along the "Belt and Road" countries started late.Due to the limited level of informatization,the level of tax collection and management,and the experience of tax collection and management cooperation,the development of tax information exchange between China and countries along the line lags behind the international level.It faces the lack of legal basis,and the institutional mechanism does not conform to the current development status.And a single form of the problem.Based on this,this paper is based on the issue of tax information exchange between China and the countries along the line in the context of the "Belt and Road".By combing the legal provisions and related policies,combining the status quo of tax information exchange between China and countries along the route,analyzing the existing problems and causes and proposing specific Policy recommendations aimed at promoting the development of tax information exchange between China and countries along the route.This article consists of five parts.Chapter One Introduction.This paper mainly introduces the research background and significance of the article,and summarizes the current research status from the perspectives of the problems and coping strategies in China’s foreign tax information exchange.At the same time,it also expounds the content,structure,main research methods and innovation of the article.Points and deficiencies.The second chapter is the theory and legal basis of tax information exchange.This chapter mainly analyzes the exchange of tax information from the theoretical level and the legal basis.First,the concept definition part.This paper defines the concept of tax treaty and tax information exchange,and explains the relationship between the two.Secondly,in the theoretical basis,this paper explains the theoretical basis of tax information exchange from the perspectives of information asymmetry theory,game theory and tax benefit fair distribution theory.Finally,the legal basis.This paper analyzes the legal basis of tax information exchange from the model of international tax treaty,bilateral treaty,multilateral treaty and domestic law.The third chapter is the current situation of tax information exchange between China and countries along the route.This chapter expounds the status quo of tax information exchange between China and the countries along the "Belt and Road"from the aspects of tax treaty signing and tax information exchange.Combined with specific tax information exchange clauses,this chapter tries to introduce China as much as possible under the "One Belt,One Road" condition.The status quo of foreign tax information exchange.The fourth chapter is about the problems and causes in the exchange of tax information between China and the countries along the line.This chapter elaborates on the problems faced in the exchange of tax information from five different dimensions,and analyzes the causes of the problem from four aspects in combination with the actual situation of the countries along the route.The fifth chapter,on the perspective of "One Belt,One Road",promotes the exchange of tax information between China and countries along the route.In response to the problems and causes faced in the exchange of tax information between China and the countries along the line,the corresponding suggestions and solutions are proposed from the perspectives of solid foundation,perfect law and optimization mechanism.