国际税收情报

国际税收情报交换中的保密问题研究

Study on the Confidential System of the Tax Information Exchange

国际税收情报的证据效力

The Effectiveness of International Tax Information as Evidence

国际税收情报是缔约国的主管机关相互交换的税收信息。

International tax information is referred to mutually exchanged tax information by authorities of contracting states .

在此基础上，本章对国际税收情报交换保密制度的重建进行了探讨。

In this foundation , the confidential system of the international tax information exchange should be reconstructed .

国际税收情报交换制度作为国际税务合作的方式，本质上是符合国家主权原则的，但在一定程度上又突破了传统的国家主权原则。

In essence , the international exchange of tax information accords with the principle of states ' sovereignty .

在国际税收情报交换的实施过程中应以尊重国家主权原则为前提。

During the course of exchange of tax information , the contracting states should respect the principle of states ' sovereignty .

国际税收情报交换制度本身就体现了互惠原则，互惠原则能激励各缔约国对税收情报交换的实施。

The international exchange of tax information reflects the principle of reciprocity , and reciprocity can inspire the exchange of tax information .

透明度原则与国际税收情报交换制度存在着关联性，但二者在内容、要求、直接目的等方面存在差异。

There are many differences between the principle of transparency and the international exchange of tax information , but they associate in many aspects .

整个演进过程可分为国际税收情报交换制度的萌芽期、基本成型期、全面发展期和加速发展期四个阶段。

The whole process can be divided into four periods & the germination period , the molding period , the comprehensive development period and the accelerated period .

国际税收情报交换是国际税务合作的重要组成部分，为应对经济全球化背景下有害的税收竞争、打击国际逃避税，应加强国际税收情报交换。

International exchange of information forms one part of international tax cooperation and it 's also very necessary to strengthen the implement of the effective exchange of information .

国际税收情报交换是当前国际税收合作中亟待研究的重大、前沿、热点课题。

International exchange of tax information is one of the cutting-edge hot topics in the field of current international tax cooperation , which urgently need more research on .

第四章论述我国国际税收情报交换保密制度的设计与完善，主要从我国保密制度现状及完善两方面加以阐述。

Chapter 4 designs the confidential system of the international tax information exchange in our country and its improvements , which focus on the situation of our confidential system and its development .

通过建立均衡模型及求解，结论证明引入税收收入分享机制能够吸引小国参与税收情报交换体制，结论有助于促进国际税收情报交换制度的建立。

Through the establishment and solution of equilibrium model , this dissertation gets the conclusion that small countries would be attracted to participate in tax information exchange system by introducing tax revenue sharing mechanism .

国际税收情报交换可以建立在双边条约、多边条约、国内法和超国家的统一立法基础之上。

And there are a number of international legal instruments on the basis of which exchanges of information for tax purposes may take place , such as bilateral convention , multilateral convention , domestic law and supranational law .

税收中性原则是国际税法的基本原则之一，有效地实施国际税收情报交换有利于维护税收中性原则。

The principle of tax neutrality is one of the fundamental rules of the international tax law .

因此，国际税务合作的必要性与重要性日益凸显，其中取得较大影响和较多共识的是国际税收情报交换合作。

So the cooperation of the international tax authorities becomes necessary and important . One of the most important and influencial cooperations is the international exchange of tax information .