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随着经济全球化进程的加快,以地缘关系为基础的东北亚经济合作不断升温,做好东北亚国家之间经济等相关工作的协调与合作,使得各国家利益最大化至关重要。虽然东北亚各国签订了不少有关双重征税和防止偷税漏税的双边协定,但这些协定比较笼统,缺乏可操作性。本文基于东北亚经济圈的发展现状,充分分析东北亚经济圈中的反避税制度构建问题,探讨税收情报交换在区域经济合作中的重要意义。运用比较法的研究方法,分析日、韩等东北亚国家在打击跨国逃税、不合理避税等问题上的法律制度设计,同时借鉴其他非东北亚国家,国际组织的先进经验,提出符合东北亚经济一体化实际情况的税收情报交换合作模式。
With the acceleration of the process of economic globalization, the economic cooperation in northeast Asia based on geopolitical relations has been on the rise. It is of great importance to do a good job in coordinating and co-operating with the economy in Northeast Asia among other countries. Although many countries in Northeast Asia have signed many bilateral agreements on double taxation and prevention of tax evasion, these agreements are relatively general and lacks maneuverability. Based on the current situation of economic circle in Northeast Asia, this paper fully analyzes the construction of anti-avoidance system in the economic circle of Northeast Asia and discusses the significance of tax information exchange in regional economic cooperation. Using comparative research methods, this paper analyzes the legal system design of Japan, South Korea and other northeastern Asian countries in combating cross-border tax evasion and unreasonable tax avoidance, and draws on the advanced experience of other non-Northeast Asian countries and international organizations, Integration of the actual situation of tax information exchange cooperation model.