Show simple item record

dc.contributor.author张泽平
dc.contributor.author杨金亮
dc.date.accessioned2016-05-17T01:48:40Z
dc.date.available2016-05-17T01:48:40Z
dc.date.issued2013-04-09
dc.identifier.citation涉外税务,2013,(298):40-44
dc.identifier.issn1006-3056
dc.identifier.otherSWSW201304011
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/100109
dc.description.abstract在国际税收秩序处于调整和变革的背景下,美国《海外账户税收遵从法案》要求非美国金融机构向美国政府报告美国账户持有人的详细信息并承担代扣代缴义务,以此来防止和打击海外避税行为。该法案的实质是对现行的税收情报交换国际标准进行改革,倡导建立一套自动交换的国际税收情报交换新体系,以更好地实现和维护美国利益。美国欲通过国内法案的实施来推行其战略目标,这为包括中国在内的世界各国提供了警示。中国应加强对国际税收秩序的研究,密切跟踪国际税收秩序的发展,在国际税收秩序的调整过程中争取话语权,维护我国的战略利益,推动建立公正合理的国际税收秩序。
dc.description.abstractUnder the background of adjustment and transformation of international tax order, the United States enacted FATCA which requires foreign financial institutions to report to the IRS concerning the concrete information of U.S.financial accounts holders and bear the responsibility of tax withholding to prevent and fight against overseas tax avoidance.The essence of FATCA is intended to promote the automatic exchange of information as a strategic step to better fulfill and protect U.S.interest despite the fact that existing on-request exchange mechanism has been established as international standard.U.S.plans to push its strategic purpose through the implementation of domestic acts, which bring alert for the globe including China.China should keep in step with the development of international tax order, strengthen its study on the system, and secure more discourse power during the transitional period of international tax order adjustment to safeguard national strategic interests and promote a just and rational international tax order.
dc.description.sponsorship教育部哲社研究重大课题攻关项目“金融危机后国际经济秩序重构与中国的对策法律问题研究”(项目编号:09JD0021)的子课题“全球金融危机背景下税制变革及其国际协调与合作的法律问题研究”的阶段性研究成果
dc.language.isozh_CN
dc.subject海外账户
dc.subject税收遵从
dc.subject情报交换
dc.subject话语权
dc.subjectForeign account Tax compliance Information exchange Discourse power
dc.title美国《海外账户税收遵从法案》及其背后的战略意图
dc.title.alternativeU.S.Foreign Account Tax Compliance Act and Its Strategic Purpose
dc.typeArticle


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record