International exchange of tax information helps to insist on the principal of tax neutrality.
其中税收情报交换的范围从可交换的税收情报资料范围、涉及的主体范围以及税种的范围三个方面来探讨。
And there are a number of international legal instruments on the basis of which exchanges of information for tax purposes may take place, such as bilateral convention, multilateral convention, domestic law and supranational law.
缔约国可以结合个案的不同情况选取不同的情报交换方式，六种情报交换方式有各自的特点和实施步骤。
Ministry of justice and ministry of personnel (Grade II registered architect, supervision engineer, registered tax accountant, registered civil engineer, registered electrical engineer, registered lecturer, professor, attending physician, chief physician ministry of health (licensed nurse, licensed physician, licensed Chinese medicine physician, licensed stomatology physician ministry of construction (budgeter, safety man, material scheduler, quality inspector, constructor ministry of labor psychological counsel, optometrist, healthcare and massage master, e-business man, logistic engineer, international business documentation specialist, electrician, welder, electrical welder, household electrical appliance maintenance, cook, hair and beauty maker, nursery governess, vehicle repairer, digital control, machine repair fitter, grinder worker, graphic designer, image designer, indoor decoration designer, planner (advertisement, fine arts designer, environmental arts designer, nutritionist, massager, acupuncturist, pharmacist, Chinese medicine formulator and maker, glass fitter, cameraman, massage acupuncturists, enterprise information manager, enterprise trainer, professional manager, professional instructor, finance planner, hotel manager; ministry of education teacher qualification certificate, grown-up, self-taught examination and private run schools and universities; ministry of finance (assistant accountant, accountant, registered accountant, registered tax accountant, registered assets assessor, economic engineer; ministry of information industry (graphic designer, three-dimensional automation engineer, network administrator, network application engineer, office software application experts, computer assisted designer, indoor decoration designer) and others public affair servant, custom declarer, computer high-tech (OSTA programmer, plotter, electrician, welder, electrical welder, overhead operator with IC card operation permit.
司法部、人事部(二级注册建筑师、一级注册结构工程师、注册安全工程师、注册设备监理师、监理工程师、注册税务师、注册土木工程师、注册电气工程师、注册电气工程师、讲师、教授、主治医师、主任医师)；卫生部（执业护士、执业医师、执业中医师、执业口腔医师）、建设部（预算员、安全员、材料员、质检员、施工员）；劳动部（心理咨询师、验光师、保健按摩师、电子商务师、物流师、经营师、国际商务单证员、电工、焊工、电焊工、家电维修、厨师、美容美发师、厨师、保育员、汽车维修工、数控、机修钳工、磨床工、平面设计师、形象设计师、室内装饰设计师、策划师、美术设计师、环境艺术设计师、营养师、按摩师、针灸师、药剂师、中药调剂师、验光师、眼镜定配工、摄影师、推拿针灸师、企业信息管理师、企业培训师、职业经理人、职业指导师、理财规划师、酒店管理）、教育部（教师资格证、成教自考民办）；财政部（助理会计师、会计师、注册会计师、注册税务师、资产评估师、经济师）；信息产业部（平面设计师，三维动画工程师，网络管理员，网络应用工程师、办公软件应用专家、计算机辅助设计师、室内装饰设计师）及其它（公务员、报关员、单证员、计算机高新技术程序员、绘图员、操作员、电工、焊工、电焊工、高空作业等 IC 卡操作证等）。
Chapter 2 analyzes the development of the international exchange of tax information.
第三章探讨了与国际税收情报交换制度有关的法律原则问题。
With reference to the provisions of the PRC EIT Law on special tax adjustments and international experiences about anti-tax avoidances, the Implementation Regulations expressly make provisions on the following issues: related parties, the adjustments to related party transactions, the principle of arm's length transaction, advanced pricing arrangement, the obligation to furnish information, collection of tax under deeming provisions, controlled foreign corporations, thin capitalization, general provision of anti-avoidance, and the payment of additional interest on overdue taxes.
答：根据企业所得税法有关特别纳税调整的规定，借鉴国际反避税经验，实施条例对关联交易中的关联方、关联业务的调整方法、独立交易原则、预约定价安排、提供资料义务、核定徵收、防范受控外国企业避税、防范资本弱化、一般反避税条款，以及对补徵税款加收利息等方面作了明确规定。
To comply with the relevant provisions on special tax adjustments in the EIT Law and learn from international experiences, the Implementation Regulations expressly lay down provisions for the related parties or associated enterprises in the transactions with related parties, the adjustment methods for related party transactions, the principle of arm's length transactions, advanced pricing agreements, the obligations for providing information, collecting taxes as per prescribed profit margins, preventing the use of controlled foreign corporations, prevention on thin capitalization, general anti-tax avoidance, and the imposition of additional interest on overdue taxes.
根据企业所得税法有关特别纳税调整的规定，借鉴国际反避税经验，《实施条例》对关联交易中的关联方、关联业务的调整方法、独立交易原则、预约定价安排、提供资料义务、核定徵收、防范受控外国企业避税、防范资本弱化、一般反避税条款，以及对补徵税款加收利息等方面作了明确规定。
UPS TradeAbility - helps international shippers generate cost estimates for duties, tax es and transportation, locate compliance and licensing information and identify restricted trading parties
UPS TradeAbility -帮助全世界的客户估算关税、税金和运费，确认检查程序和许可证信息，鉴别被限制贸易伙伴。
The principal of the confidential system on tax agreements showed its undevelopment of the international tax information exchange, which will also hinder its improvement.
税收协定中的税收情报秘密保护条款的原则性既是情报交换未深入发展的表现，也将阻碍其进一步发展。
Under international pressure, Switzerland announced earlier this month that it would move toward internationally accepted standards of bank information disclosure in tax fraud cases.
在国际压力下，在这个月早期瑞士宣称，在避税案中将会向国际上接受的银行信息公开制度妥协。
This problem should be resolved by the suitable electronic business tax policy, perfecting the system of tax registration and the present tax law, studying the new management, reforcing the net construction and the international information exchange.
应通过采取适当的电子商务税收原则、完善税务登记制度、完善现行税法、研究新的征管技术以及加强网络化建设与国际情报交流等方面，解决虚拟公司的避税问题。
International tax information is referred to mutually exchanged tax information by authorities of contracting states.
国际税收情报是缔约国的主管机关相互交换的税收信息。
Therefore, through the international information communication, the possibility of the enterprises utilizing the network transactions in international tax evasion, fraud will be greatly reduced, in order to maintain the possibility of state sovereignty and tax benefits.
因此，通过国际间的情报交流，减少企业利用网络交易进行偷税、漏税和国际避税的可能性，以维护国家主权和税收利益。
In essence, the international exchange of tax information accords with the principle of states'sovereignty.
国际税收情报交换制度作为国际税务合作的方式，本质上是符合国家主权原则的，但在一定程度上又突破了传统的国家主权原则。
The international exchange of tax information reflects the principle of reciprocity, and reciprocity can inspire the exchange of tax information.
国际税收情报交换制度本身就体现了互惠原则，互惠原则能激励各缔约国对税收情报交换的实施。
There are many differences between the principle of transparency and the international exchange of tax information, but they associate in many aspects.
透明度原则与国际税收情报交换制度存在着关联性，但二者在内容、要求、直接目的等方面存在差异。
Abstract: The exchange of tax information is an effective measure to prevent the international tax avoidance and tax trick.
税收情报交换是防止国际偷避税和税收欺诈的一种有效手段。
International exchange of tax information is one of the cutting-edge hot topics in the field of current international tax cooperation, which urgently need more research on.
国际税收情报交换是当前国际税收合作中亟待研究的重大、前沿、热点课题。
Perfecting the Exchange of Tax Information and Cracking Down on International Tax Avoidance
加强税收情报交换打击国际偷逃税
So the cooperation of the international tax authorities becomes necessary and important. One of the most important and influencial cooperations is the international exchange of tax information.
因此，国际税务合作的必要性与重要性日益凸显，其中取得较大影响和较多共识的是国际税收情报交换合作。
The International Exchange of the Tax Information
税收情报的国际交换