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由于跨国税收涉及的纳税人是跨国的,征税对象也是跨国的,其避税问题自然而然地牵涉到两个或两个以上国家的税收体制、管辖权等问题。因此加强税收信息管理,是反避税的重要对策之一。本文对建立信息管理体系谈些看法。一、建立国际信息机构当今世界发达国家都十分重视建立跨国经济信息机构或情报机构。我国实行对外开放,发展对外贸易,也有必要大量收集国际经济信息,建立国际信息机构。
As the taxpayers involved in cross-border taxation are multinational, taxpayers are also transnational. The problem of tax avoidance naturally involves the taxation system and jurisdiction of two or more countries. Therefore, strengthening tax information management is one of the important countermeasures to avoid tax. This article talked about the establishment of information management system. I. Establishment of International Information Institutions The developed countries in the world today attach great importance to the establishment of transnational economic information agencies or intelligence agencies. China has practiced opening to the outside world and developing foreign trade. It is also necessary to collect a large amount of international economic information and establish an international information agency.