企业经济
企業經濟
기업경제
Enterprise Economy
2011年
4期
187~189
,共null页
税收 国际税法 情报交换 纳税人权利
稅收 國際稅法 情報交換 納稅人權利
세수 국제세법 정보교환 납세인권리
taxation; international tax law; exchange of tax information; the taxpayers＇ rights
国际税收情报交换制度越来越受到各国以及各国际组织的关注。在国际税收情报交换实施过程中的一大突出问题是对相关纳税人权利的漠视。从三个层次加强对纳税人权利的保护、明确纳税人权利主体和权利内容,是防止国际税收情报交换制度被滥用、维护情报交换制度实施有效性的重要保证。在保护纳税人权利和维护税收情报交换有效性之间进行平衡,是完善国际税收情报交换制度的重要思路。
國際稅收情報交換製度越來越受到各國以及各國際組織的關註。在國際稅收情報交換實施過程中的一大突齣問題是對相關納稅人權利的漠視。從三箇層次加彊對納稅人權利的保護、明確納稅人權利主體和權利內容,是防止國際稅收情報交換製度被濫用、維護情報交換製度實施有效性的重要保證。在保護納稅人權利和維護稅收情報交換有效性之間進行平衡,是完善國際稅收情報交換製度的重要思路。
국제세수정보교환제도월래월수도각국이급각국제조직적관주。재국제세수정보교환실시과정중적일대돌출문제시대상관납세인권리적막시。종삼개층차가강대납세인권리적보호、명학납세인권리주체화권리내용,시방지국제세수정보교환제도피람용、유호정보교환제도실시유효성적중요보증。재보호납세인권리화유호세수정보교환유효성지간진행평형,시완선국제세수정보교환제도적중요사로。
The system of international tax information exchange has caught more and more attentions from countries and organizations throughout the world.It is an important security to strengthen the protection of taxpayers＇ rights and make sure taxpayers＇ subjects and right contents at three levels to prevent the abusing of the system of international tax information exchange and to maintain the effectiveness of information exchange implementation.During the course of the international exchange of tax information,the taxpayers＇ rights are always neglected.Actually it＇s of value to protect the taxpayers＇ rights for the purpose of the construction of the tax information exchange system.In order to perfect the tax information system,it＇s necessary to balance between the taxpayers＇ rights and the efficiency of the exchange of tax information,which an importance line of thought of improving the system of international tax information exchange.
