9月9日,一向以重视金融业客户信息保密制度在全球闻名的瑞士最终接受美国的苛刻条件,正式批准美国《海外账户纳税法案》下的美瑞双边协定,将向美国单向自动移交美国纳税人的账户信息。该协定的签署在跨国反避税、反洗钱等领域都有划时代意义。那么,税收自动信息交换的全球化时代到来了吗?中国该如何应对这种变化? On September 9, Switzerland, which has always been known around the world for its policy of keeping customers’ information confidential in the financial industry, has finally accepted the harsh conditions of the United States and officially approved the U.S.-Swiss bilateral agreement under the U.S. Foreign Account Tax Act, and will automatically transfer the U.S. Taxpayer’s account information. The signing of the agreement has epoch-making significance in such areas as cross-border anti-avoidance and anti-money laundering. So, the era of globalization of automated tax information has arrived? How should China deal with this change?