| In recent years,with the deep development of economic globalization,the number and scale of taxpayers headed by cross-border enterprises have sprung up like bamboo shoots after a spring rain.Due to the mobility of cross-border enterprises in the world,tax collection and management under the conditions of open economy is facing severe challenges.Our country has a good production advantage and sufficient labor market,and has increasingly become the investment base of many foreign-funded enterprises.Because different countries have different abilities to collect and master tax information of the same tax-paying enterprise,the problem of asymmetry of tax information is becoming more and more serious.With this difference,cross-border enterprises transfer their profits abroad or conceal their overseas business.Camp income evades its domestic tax obligations.This kind of evasion of tax obligation violates the principle and order of fair payment of tax revenue,and also causes a great loss of tax revenue in China.But if only relying on the strength of one country to inquire the tax information of tax-paying enterprises in the world,it undoubtedly adds a lot of burden to domestic collection and management.Therefore,International tax cooperation is particularly urgent in this tax environment.Conscious of the importance of tax information exchange to tax rights and interests of countries,countries actively cooperate with the action plan put forward by the international community to sign the Multilateral Convention on Mutual Assistance in Tax Collection and Management and the Standard for Automatic Exchange of Tax-related Information in Financial Accounts.As of February 2019,126 countries have signed or committed to implementing the Multilateral Convention on Mutual Assistance in Tax Collection and Management worldwide.123 countries have signed the Multilateral Convention on BEPS,while 106 countries have pledged to implement CRS.This series of measures prove that each country actively cooperates with the national society to build a fair tax order and a good tax information exchange system.The "tax havens" and "offshore financial centres" favored by "taxpayers" because of lower tax rates and preferential tax policies,such as the Cayman Islands and the Virgin Islands,have also been required by various countries and economic organizations to join the Convention and CRS,so that the idea of taxpayers' intention to conceal their financial information in the "tax havens" will cease to exist,and all countries will cooperate.Efforts should be made to create a fair international tax order and accelerate the construction of tax transparency.Nowadays,some rules in the Regulations on Tax Intelligence Work and Secrecy Rules promulgated earlier in our country can not continue to play a role at present.If some rules can not be amended and changed in time,it will seriously affect the development of information exchange.Therefore,it is urgent to study the problem of international tax information exchange.Compared with developed countries,our country lacks experience in international tax information exchange and presents many problems in the process of development.However,our country has always maintained a positive attitude in international tax cooperation.On the basis of our basic national conditions,we should learn from the experience of the United States and European countries in information exchange system and institutional settings in order to improve our international tax.Intelligence collection and exchange work continues to work hard,and China has benefited significantly from the process of information exchange with other countries.Intelligence exchange work is of great significance to safeguard the integrity of our fiscal revenue.At the same time,the study of tax information exchange also encourages China to strengthen fair tax collection and management,create a good tax collection and management order,and effectively avoid tax evasion by cross-border taxpayers. |
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