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	税收情报的国际交换; The International Exchange of the Tax Information
	郑榕
	1999
关键词	税收情报 国际交换 国际税收协定 避税 偷漏税
英文摘要	税收情报的国际交换是有关国家之间就税收的跨国征纳所进行的相互协助和为防止税收欺诈及偷漏税所进行的司法协助。税收情报国际交换的法律依据主要是有关国家间签订的双边税收协定和各种区域性的多边条约或公约。在税收情报的国际交换中应注意几个主要问题：一是什么样的情报可以进行交换；二是对交换情报的保密；三是对纳税人的保护。根据我国税收征管水平的现状，在税收情报交换的处理中应选择按特别要求进行税收情报交换，而不宜选择日常税收情报交换。; The International exchange of the tax information is a mutual assistance to gather tax and a judicial assistance to gather tax and a judicial assistance to protect tax fraudulence and tax evasion among countries.The legal basis of the tax information is the bilateral tax agreement and the.multilateral treaty or convetion of all regions signed by the relative countries.some Problems should be paid attention to : What kind of information can be exchanged, the exchanged information should be kept secret and tax payers should be protected.In the light of our own condition on the tax collection and management, the exchange of the tax information should be followed with special needs instead of the exchange of the daily tax information.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/114456]
专题	经济学院－已发表论文
推荐引用方式 GB/T 7714	郑榕. 税收情报的国际交换, The International Exchange of the Tax Information[J],1999.
APA	郑榕.(1999).税收情报的国际交换..
MLA	郑榕."税收情报的国际交换".(1999).

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