Research & Investigation On Exchange Of Information For Tax Purposes

With the promotion of communication and transportation,the global economic activities are becoming more frequent.As the delay of the acknowledge of the taxation authorities to taxpayers,the taxation bureau should be in the disadvantage position in the taxation collection game in the beginning,which would bring the problem.As an important tool of solving this problem,Exchange of Information for Tax Purposes(EOI),has been paid more and more attention in both academic and applicable area.This author does the deep research and investigation of EOI based on his real working cases.Firstly,the author searches and reads the thesis both in domestic and abroad,making the analysis and comprehensive summary.Till now,There is less work in sample investigations in the world.Secondly,the author builds the basic models of EOI based on theories--the Information Asymmetry Theory and the Game Theory.Thirdly,the author analyzes three real working cases focusing on solving the Double Taxation and Tax Evasion,and finds out the problems of EOI in China,such as low-level law system,inefficient instructions,less communications in different administrations,low-level information system,etc.Fourthly,the author digs the advanced international experiences,gaining the enlightenment in EOI to introduce the good methods which we can use.Finally,the author makes the suggestions of improving EOI in China,including system design,management model,operation methods,etc.Then,the author makes an expectation of Digital Economy in the frontier in International Taxation.This thesis is combined with hard-work and diligent thinking,making detailed advice in improving the real working level,hoping to promote our efficiency in EOI and improve the Tax Transparency.