国际税收透明度同行评议及中国的应对

为实施国际税收透明度和信息交换原则而组织的全球税收论坛同行评议是国际税收合作中的新机制。评议中发现在涉外信托、无记名股票和名义持有人三个问题上各国普遍存在信息透明度不足的缺陷。我国作为大陆法系国家,现行的法律法规与论坛所设计的标准也有一定距离,值得引起注意。应当在完善信托税制的实体法律基础上加强获取信托信息的税收征管程序立法,对国内信托和涉外信托分别制定信息申报规则;有必要对公司法第130条进行修订,取消发行无记名股票的规定;制定隐名投资中的名义股东的信息保存法,对名义股东施以信息报告义务。

Peer Review of Global Tax Forum and Coping Strategy of China

In order to strengthen the implementation of the international standard and principle of tax transparency and information exchange,the restructured Global Forum on Transparency and Exchange of Information for Tax Purposes established a new mechanism of peer review and implemented its procedures.Under the peer review mechanism,more in-depth monitoring was conducted than ever on the legal frameworks and practices for information exchange of all member states of the Global Forum to see whether they accorded with the international standard. The peer review carried out by far reveals preliminarily different problems at the national level and common problems at the international level.It is found that foreign trust,bearer share and nominal shareholder are the three common problems on which many countries have some defects in the transparency of information.The on-going peer review procedures will give great pressure on countries and encourage them to perform their respective obligations and achieve international tax coordination and cooperation effectively.Under the procedures,of course,countries still need to negotiate and communicate with each other constantly,so that the tax sovereignty and national interests of each country can be fully balanced and coordinated. The domestic legislation and supporting measures of China,as a whole,are consistent with the requirements posed by the international standard and principle of tax transparency and information exchange.With regards to the common problems at the international level,however,further improvements should be achieved by China to actively fulfill its responsibility in the international tax administrative cooperation.