随着全球经济一体化进程加快,纳税人的涉税活动由一国扩展到多国;与此同时,由于世界各国税制的不尽相同以及税收管辖权的重叠,国际重复征税和纳税人跨国逃避税等问题不断滋生。为了解决上述问题,各国展开了以税收情报交换为主要内容的国际税收征管合作。近年来,随着有害税收竞争愈演愈烈,税收情报交换工作也越来越受到国际社会的广泛关注,尤其是全球经济危机爆发以来,国际反避税力度逐渐加强,国际税收情报交换工作进入到全面发展阶段。我国虽然在税收情报交换方面取得了一些成绩,但是仍然存在着一些问题,如相关法律体系不健全、税收情报交换机制不完善、高素质的税务人员匮乏等。我国应借鉴国际经验,根据现阶段的实际情况,加强我国国际税收情报工作。在立法方面,对外要积极主动与别国签订税收情报交换协议,充分维护我国的税收权益;对内要提高我国税收情报交换的立法级次,丰富相关实体法和程序法,使我国税收情报交换工作有法可依。在制度建设方面,要不断丰富我国税收情报交换方式,完善税收情报交换网络系统,建立税务部门上下级双向联动机制等,保证我国税收情报交换工作国际化、规范化和高效化。在人才培养方面,针对我国相关高素质税收人员匮乏的现状,通过各方努力,培养一批专业技能强、职业素养高的税务人员。 With the acceleration of global economic integration, the taxpayers’ tax-related activities have expanded from one country to many countries. At the same time, due to the different tax systems in various countries in the world and the overlap of tax jurisdictions, the international double taxation and the taxpayer’s transnational evasion Taxes and other issues continue to breed. In order to solve the above problems, various countries started the international tax collection and administration cooperation with the exchange of tax information as the main content. In recent years, with the intensification of harmful tax competition, the work of exchanging tax information has drawn more and more attention from the international community. Especially since the outbreak of the global economic crisis, the international tax avoidance efforts have been gradually strengthened and the exchange of international tax information has entered into an all-round development stage. Although China has made some achievements in the exchange of tax information, some problems still exist, such as the imperfect legal system, the imperfect mechanism for the exchange of tax information and the lack of qualified tax personnel. Our country should learn from international experience and strengthen our country’s international tax intelligence work according to the actual situation at this stage. In terms of legislation, the foreign countries should proactively sign an agreement on the exchange of tax information with other countries to fully safeguard China’s tax rights and interests. To enhance the legislative level of China’s exchange of tax information and enrich relevant substantive and procedural laws, China should exchange tax information Work can be done according to law. In respect of system construction, we must constantly enrich the exchange of tax information in China, improve the system of exchange of tax information and establish a two-way linkage mechanism between the lower and lower levels of the tax department so as to ensure the internationalization, standardization and efficiency of tax information exchange in China. In terms of personnel training, aiming at the current situation of the shortage of relevant high-quality tax personnel in our country, we have trained a group of tax specialists with strong professional skills and high professional accomplishments through all parties’ efforts.