《金融账户涉税信息自动交换标准》的发布，拉开了国际社会对全球逃避税打击的新序幕，标志着自动情报交换成为全球税收透明度新标准。此前，已有欧盟、瑞士与美国提出了自动情报交换标准并实践。中国于2015年加入《金融账户涉税信息自动交换标准》，承诺在2018年9月开展金融账户涉税信息自动交换。面对多元化的自动情报交换标准，中国如何应对，如何吸收，如何在自动情报交换中从规则接受者身份向规则制定者身份转变，这些都是本文研究的内容。 本文除引言和结语外，共分为三部分： 第一部分从自动情报交换涵义入手，介绍自动情报交换制度的发展，分别梳理了瑞士“魔方协定”、欧盟《利息税指令》与《行政合作指令》、美国《海外账...The OECD released the full version of Standard for Automatic Exchange of Financial Account Information in Tax Matters, which marked the the beginning of the new era in international tax administration to offshore tax evasion. It also marked the automatic exchange of information became the new standard in Transparency and Exchange of Information. Before then, the European Union , Switzerland and th...学位：法律硕士院系专业：法学院_法律硕士学号：1302015115098

王凤燕

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Xiamen University Institutional Repository

学校编码：10384 分类号 密级学 号：13020151150987 UDC硕 士 学 位 论 文税收情报自动交换制度研究Research on Automatic Exchange of Tax Information王凤燕指导教师姓名：廖 益 新 教 授专 业 名 称：法律硕士（法学）论文提交日期：2017 年 3 月论文答辩时间：2017 年 月学位授予日期：2017 年 月答辩委员会主席：评 阅 人：2017 年 月厦门大学博硕士论文摘要库厦门大学博硕士论文摘要库厦门大学学位论文原创性声明本人呈交的学位论文是本人在导师指导下，独立完成的研究成果。本人在论文写作中参考其他个人或集体已经发表的研究成果，均在文中以适当方式明确方式标明，并符合法律规范和《厦门大学研究生学术活动规范（试行）》。另外，该学位论文为（ ）课题（组）的研究成果，获得（ ）课题（组）经费或实验室的资助，在（ ）实验室完成。（请在以上括号内填写课题或课题组负责人或实验室名称，未有此项声明内容的，可以不作特别声明。）声明人（签名）：年 月 日厦门大学博硕士论文摘要库厦门大学博硕士论文摘要库厦门大学学位论文著作权使用声明本人同意厦门大学根据《中华人民共和国学位条例暂行实施办法》等规定保留和使用此学位论文，并向主管部门或其指定机构送交学位论文（包括纸质版和电子版），允许学位论文进入厦门大学图书馆及其数据库被查阅、借阅。本人同意厦门大学将学位论文加入全国博士、硕士学位论文共建单位数据 库进行检索，将学位论文的标题和摘要汇编出版，采用影印、缩印或者其他方式合理复制学位论文。本学位论文属于（ ）1.经厦门大学保密委员会审查核定的保密学位论文，于 年 月 日解密，解密后适用上述授权。（ ）2.不保密，适用上述授权。（请在以上相应括号内打“√”或填上相应内容。保密学位论文应是已经厦门大学保密委员会审定过的学位论文，未经厦门大学保密委员会审定的学位论文均为公开学位论文。此声明栏不填写的，默认为公开学位论文，均适用上述授权。）声明人（签名）：年 月 日厦门大学博硕士论文摘要库厦门大学博硕士论文摘要库内容摘要《金融账户涉税信息自动交换标准》的发布，拉开了国际社会对全球逃避税打击的新序幕，标志着自动情报交换成为全球税收透明度新标准。此前，已有欧盟、瑞士与美国提出了自动情报交换标准并实践。中国于 2015 年加入《金融账户涉税信息自动交换标准》，承诺在 2018 年 9 月开展金融账户涉税信息自动交换。面对多元化的自动情报交换标准，中国如何应对，如何吸收，如何在自动情报交换中从规则接受者身份向规则制定者身份转变，这些都是本文研究的内容。本文除引言和结语外，共分为三部分：第一部分从自动情报交换涵义入手，介绍自动情报交换制度的发展，分别梳理了瑞士“魔方协定”、欧盟《利息税指令》与《行政合作指令》、美国《海外账户税收合规法案》、《金融账户涉税信息自动交换标准》及《多边税收征管互助公约》中对于自动情报交换制度的规定，并阐述了不同自动情报交换制度的优缺点。第二部分在第一部分基础之上，深度讨论了当前自动情报交换制度存在的主要问题，包括发展中国家与发达国家在自动情报交换中的权利义务不对等问题，对自动情报交换实施的监督与促进机制问题。而国内法层面上，自动情报交换实施的最大障碍是纳税人的权利保护及金融机构合规成本问题。第三部分在明确应当建立互惠互利的平等自动情报交换秩序基础之上，提出了对我国自动情报交换完善的建议。主要分析了我国今后自动情报交换制度合作机制的选择，在国内法层面的纳税人权利的保护与救济，以及通过制定自动情报交换指导手册指导金融机构应对不同自动情报交换标准。关键词：税收情报；自动交换；应对厦门大学博硕士论文摘要库厦门大学博硕士论文摘要库ABSTRACTThe OECD released the full version of Standard for Automatic Exchange ofFinancial Account Information in Tax Matters, which marked the the beginning of thenew era in international tax administration to offshore tax evasion. It also marked theautomatic exchange of information became the new standard in Transparency andExchange of Information. Before then, the European Union , Switzerland and theUnited States had been put forward the automatic exchange of information standards.In 2015, China joined the Standard for Automatic Exchange of Financial AccountInformation in Tax Matters, and promised to carry out automatic informationexchange in 2018. Facing the diversified standards, it is a challenge for China to reactand assimilate, which constitutes a part of research contents in this essay. Furthermore, this article also mentions that how should China change itself from a regularrecipient to a regular constitutor .In addition to the Introduction and Conclusion ,this thesis consists of three parts:Chapter 1 firstly introduces the concept and the influence of automatic exchangeof information. It then introduces the development of automatic exchange ofinformation systems, including the Rubik Agreement, the Saving Directive andAdministrative Cooperative Directive, FATCA, the Standard for Automatic Exchangeof Financial Account Information in Tax Matters.Chapter 2 analyzes the three main existing problems of the automatic exchange ofinformation. Firstly, in automatic exchange of information systems, the right andobligation of developed countries and developing countries are notreciprocal .Secondly, the effective supervise and promotion system has not been setup in the automatic exchange of information. Finally, it discusses the main problemsin the implementation on domestic law level, such as the taxpayer’s private right andthe financial institutions compliance costs.Chapter 3 focuses on how to improve automatic exchange of information systemfrom the perspectives of international law and the domestic law. It firstly sets forththat the principle of reciprocity should become the basic principle on automatic厦门大学博硕士论文摘要库exchange of information. On the basis of the existing automatic exchange ofinformation, the article also provides some relevant suggestions to improve theautomatic exchange of information system in our country.KeyWords:tax information;automatic exchange of information ;solutions厦门大学博硕士论文摘要库缩略语表（Abbreviations）简称 全称OECD 经济合作与发展组织Organization for Economic Cooperation and DevelopmentFATCA 海外账户税收合规法案Foreign Account Tax Compliance ActG20 20国集团Group 20EU 欧盟European UnionAEOI 金融账户涉税信息自动交换标准Standard for Automatic Exchange of Financial AccountInformation in Tax MattersTIEA 情报交换协定Tax Information Exchange AgreementCRS 统一报告标准Common Reporting StandardCAA 主管当局协议范本Model Competent Authority AgreementSMF 针对磁盘形式传送情报的标准格式Standard Magnetic Format厦门大学博硕士论文摘要库厦门大学博硕士论文摘要库、目 录引言........................................................................................................1一、研究背景............................................................................................................. 1二、国内外研究现状.................................................................................................2三、研究方法............................................................................................................. 3第一章 税收情报自动交换及制度发展...............................................5第一节 自动情报交换概述......................................................................................5一、自动情报交换涵义界定............................................................................5二、自动情报交换的重要意义........................................................................6第二节 税收情报自动交换制度发展.....................................................................7一、瑞士——“魔方协定”............................................................................7二、欧盟——《利息税指令》与《行政合作指令》..................................8三、美国——《海外账户税收合规法案》................................................ 10四、《金融账户涉税信息自动交换标准》................................................ 11五、《多边税收征管互助公约》中自动情报交换....................................13第二章 税收情报自动交换制度检思.................................................. 14第一节 发达国家与发展中国家权利义务不对等问题..................................... 14第二节 自动情报交换的监管与强化问题...........................................................16第三节 自动情报交换国内法律问题...................................................................18一、纳税人权利保护...................................................................................... 18二、金融机构合规问题..................................................................................19第三章 税收情报自动交换制度的完善与我国的应对....................... 21第一节 构建互惠互利的税收情报自动交换秩序..............................................21第二节 建立自动情报交换反馈机制...................................................................22第三节 我国自动情报交换机制完善...................................................................23一、确立多元化自动情报交换体系.............................................................23二、规范纳税人权利保护..............................................................................24三、制定合规指导手册..................................................................................25厦门大学博硕士论文摘要库结语....................................................................................................... 27参考文献............................................................................................... 28厦门大学博硕士论文摘要库CONTENTIntroduction.......................................................................................... 1Section 1 Research Background.......................................................................... 1Section 2 Research Summary...............................................................................2Section 3 Research Methods................................................................................ 3Chapter 1 Automatic Exchange of Tax Information and ItsDevelopment ....................................................................5Subchapter 1 Conpect and Necessity of Automatic Exchange ofInformation....................................................................................... 5Section 1 Concept of Automatic Exchange of Informaiton.............................5Section 2 Necessity of Automatic Exchange of Informaiton...........................6Subchapters 2 The Development of Automatic Exchange ofInformation....................................................................................... 7Section 1 Rubik Agreement of Swiss................................................................ 7Section 2 The Saving Directive And AdiministrativeCooperation Directive of EU.............................................................8Section 3 FATCA of US....................................................................................10Section 4 AEOI..................................................................................................11Section 5 The Multiateral Convention on Mutual AdiministrativeAssistance in Tax Matter..................................................................13Chapter 2 The Main Problems of Automatic Exchange ofInformation Systems ..................................................... 14Subchapter 1 Non-equivalence of The Rights and Obligations betweenDeveloped Countires and Developing Countries......................14Subchapter 2 The Supervising and Improvement System............................... 16Subchapter 3 The problems of the domestic law............................................... 18Section 1 Taxpayers' Right Protecting Problem............................................. 18Section 2 The Finacial Institutions Compliace Cost...................................... 19厦门大学博硕士论文摘要库Chapter3 The Improvment of Automatic Exchange of TaxInformation and the Countermeasure of China..............21Subchapter 1 Construction of An Equality Environment onAutomatic Exchange Information Systems .......................... 21Subchapter 2 Bulid Up Feedback System........................................................... 22Subchapter 3 Countermeasures in China ......................................................... 23Section 1 Set Up Diversified Pattern of Automatic Exchange of InformationSystems ........................................................................................... 23Section 2 Regulate the Protection Taxpayers' Rights .....................................24Section 3 Stipulate the Compliacne Manual for Financial InstitutionImplementation...................................................................................25Conclusion............................................................................................ 27Bibliography......................................................................................... 28厦门大学博硕士论文摘要库Degree papers are in the “Xiamen University Electronic Theses and Dissertations Database”. 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Research on Automatic Exchange of Tax Information

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Research on Automatic Exchange of Tax Information

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