Research On Mandatory Disclosure Rules Of Tax Planning

After the OECD included the mandatory disclosure rules of tax planning in the BEPS Action Plan,countries have stepped up the research and introduction of mandatory disclosure rules of tax planning.Mandatory disclosure rules of tax planning play an important role in improving the transparency of tax information and establishing early warning of anti-tax avoidance,helping tax authorities to detect malicious tax planning behaviors and loopholes in relevant tax laws in a timely manner,and forming a deterrent force for taxpayers.After the "Administrative Measures on the General Anti-Avoidance0Rule（Trial）" was promulgated,China has gradually carried out research work on mandatory disclosure rules of tax planning.The mandatory disclosure rules of tax planning is a system that compulsorily requires relevant taxpayers or other information disclosure parties to disclose relevant information to tax authorities in a certain period of time before or after taxation arrangements are made through statutory means.Based on the protection of the public interest,the mandatory disclosure rules of tax planning have a legitimate basis for restricting taxpayers’ information rights,and from the perspective of the protection of the non-self-incrimination privileges in China,the mandatory disclosure rules of tax planning can be compatible with taxpayers’ non-self-incrimination privileges.Information asymmetry theory,tax compliance theory,and substantial taxation theory provide a theoretical basis for the establishment of mandatory disclosure rules of tax planning.Mandatory disclosure rules of tax planning have been implemented outside the territory for many years,with rich practical experience.The BEPS Action Plan 12 provides a set of systematic and comprehensive rules design suggestions for countries to choose in light of their national conditions and actual needs.The problems and related experience exposed in the practice of mandatory disclosure rules of tax planning in the United States,Britain,and the European Union provide a good reference for the introduction of Chinese rules.From the analysis of the current tax collection and management in my country,it is necessary to introduce mandatory disclosure rules of tax planning.Mandatory disclosure rules of tax planning can make up for the current information acquisition system’s shortcomings,reduce the legal risks of enterprises in tax planning,cooperate with the implementation of Chinese general anti-avoidance rules,and comply with the development trend of international coordinated anti-avoidance.And it also has the feasibility of introducing rules,the design of the rules can draw lessons from the rich and mature practical experience outside the territory,the increasing compliance awareness of taxpayers and the continuously improved tax collection and management level of the tax authorities fully guarantee the implementation of the rules.The design of my country’s mandatory disclosure rules of tax planning should be based on the basic principles of tax legislation and the protection of taxpayers’ rights.The specific design of the rules includes six aspects: the person who should disclose,the arrangement to be disclosed,the content of the disclosure,the time of disclosure,other disclosure obligations and legal consequences.To ensure the effective implementation of the rules,It also needs to improve related supporting arrangements,including building a full-time management agency for mandatory disclosure,developing a working platform for mandatory disclosure information,improving information sharing mechanisms,and coordinating cross-border tax planning and disclosure...