论文部分内容阅读
发达国家的成功经验表明,建立保密义务与协议义务相容的法律制度体系,拓展获取银行信息的广度和深度,加强税务机关获得银行涉税信息的能力,保证获取银行涉税信息的合理适度,有利于促进银行涉税信息报告制度的高效、顺畅运转。结合我国实际,可在健全相关法律法规、适度强化银行协税义务与责任追究、加强现场检查权的内外监督、健全税收情报交换机制等方面寻求突破。
The successful experience of developed countries shows that the establishment of a legal system compatible with the obligation of confidentiality and agreement is to broaden the breadth and depth of obtaining bank information, strengthen the ability of tax authorities to obtain bank-related tax information, ensure reasonable and appropriate access to bank-related tax information, This will help promote the efficient and smooth operation of the tax reporting system for banks. In light of China’s actual conditions, we can seek breakthroughs in improving related laws and regulations, appropriately strengthening bank duty coordination and accountability, strengthening internal and external oversight of on-site inspection powers, and improving tax information exchange mechanisms.