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在国际反避税的大背景下,为应对日益严峻的税基侵蚀和利润转移形势,强制性信息披露制度通过纳税人向税务机关提供有关潜在税收激进或滥用税收协定计划的早期信息,是缓解征纳双方信息不对称和提高纳税人税收遵从度的有力工具,也是促进一般反避税条款实施的重要载体。构建我国强制性信息披露制度,应从制定适合我国国情的披露标准、单独制定针对跨国税收安排的披露政策、明确披露形式、提高税收征管水平、强制披露和自愿披露相协调、加强政府和国家之间的信息共享等方面入手。
Under the background of international anti-tax avoidance, in order to cope with the increasingly serious situation of tax base erosion and profit transfer, the compulsory information disclosure system provides tax authorities with early information on tax planning for potential taxation or abuse of tax revenue, Asymmetric information between the two parties and a powerful tool for improving the tax compliance of taxpayers are also important vehicles for promoting the implementation of the general anti-avoidance provisions. The compulsory information disclosure system in our country should be formulated from the disclosure standards appropriate to China’s national conditions, and a separate disclosure policy for cross-border tax arrangements should be formulated to clarify the disclosure form, raise the level of tax collection and management, co-ordinate mandatory disclosure and voluntary disclosure, and strengthen the government- Information sharing and other aspects to start.