美国税收情报交换的经验与借鉴

税收情报交换是国际税收征管合作的重要形式之一,对经济全球化背景下打击跨国偷、逃税具有积极的意义。本文详细介绍了美国税收情报交换的机构设置、人员职责以及操作程序,并提出了学习借鉴美国经验以改进我国情报交换工作的建议。

Tax Information Exchange in the USA and Its Implications for China

As one of the most significant forms of international cooperation in tax collection and administration, tax information exchange is of great importance in combating cross-border tax evasion and tax avoidance against the backdrop of economic globalization.This paper makes a detailed exposition of tax information exchange in the USA in terms of organizational setups, staff responsibilities as well as operating procedures, and puts forward some suggestions on enhancing tax information exchange in China by drawing on experiences from the USA as reference.