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第十届税收征管论坛大会公报|Communiqué of the 10th Meeting of the OECD Forum on Tax Administration (FTA)
作者:管理员    发布于:2016-05-14 13:21:45   

                                             北京 2016年5月13日 Beijing, 13 May 2016

      我们,来自世界的44位税务局长相聚北京,参加第十届经济合作与发展组织(OECD)税收征管论坛(FTA)大会。150余名与会代表中,既有税务局长和高级税务官员,还有企业界和国际组织代表。大家共聚一堂,商议如何推动税收征管事业的发展。我们感谢本次大会承办方中华人民共和国国家税务总局,他们的精心组织和热情接待保证了大会的顺利召开和圆满结束。
We, the heads of 44 tax administrations, met in Beijing for the 10th meeting of the OECD Forum on Tax Administration (FTA). The meeting brought together over 150 delegates, including tax commissioners and senior officials, representatives of business and international partner organisations, working to advance tax administration. We would like to thank our hosts, the State Administration of Taxation (SAT) of the People’s Republic of China, for the excellent arrangements for this meeting and for the warm welcome to Beijing.

      本次大会的召开,适逢中国担任G20峰会轮值主席国,税收合作与透明度建设成为今年G20峰会重要议题,各方对此期待更多进展。目前,各国正在积极推动落实G20领导人通过的税基侵蚀和利润转移(BEPS)15项行动计划成果。与此同时,已有101个税收管辖区加入OECD自动信息交换统一报告标准,推动全球共同提高税收透明度。作为税务局长,我们将继续合作,共同打击国际逃避税。为提高合作效益,我们将借助国际联合信息分享与协作特别工作组(JITSIC)开展工作。我们致力于通过税收促进经济增长、改善投资环境、增进民众福祉。

      今年的大会,我们重点讨论了彼此相互关联的三个主题,具体如下:
At this year’s Plenary we focused on three interlocking themes:

      •实施G20/OECD国际税收改革成果,敦促各成员税务局长协调一致采取行动;
 effective implementation of the G20/OECD international tax agenda requiring co-ordinated action
from us, as tax commissioners;

      •建设现代化税务部门,使技术进步紧跟时代步伐,有效应对数字化经济带来的机遇和挑战;
 building modern tax administrations that effectively respond to the challenges and opportunities of
an increasingly digital world and integrating it into the way we work; and

      •加强能力建设,帮助所有国家、特别是发展中国家提高征管水平,使其更加合理配置资源,从国际税收改革中受益。
 helping build capacity in tax administration so that all countries, and in particular developing
countries, can benefit from the changes in the international tax landscape and better mobilise the
resources they need.

      落实G20/OECD国际税改成果
Delivering on the G20/OECD international tax agenda

      我们认为,税务部门对于推动落实BEPS成果举足轻重,在实施G20/OECD有关成果、促进国际税收制度公平透明,以及通过包括提高税收透明度和信息共享在内的有效合作打击离岸逃税等方面发挥着关键作用。我们对以色列和俄罗斯签署《金融账户涉税信息自动交换多边主管当局间协议》表示欢迎,至此,共有82个辖区签署了该协议。我们讨论并通过了一系列行动计划,包括实施以统一报告标准(CRS)为内容的自动情报交换(AEOI)行动计划以应对BEPS问题。我们期待建立实施BEPS成果的包容性框架,并将在该框架内对实施工作进行监督和审议。我们将于今年6月在日本京都召开第一次BEPS包容性框架会议。
Following the adoption of the BEPS package, we recognise the key role of tax administrations in supporting and implementing the G2O/OECD work on designing a fairer and more transparent international tax system and in tackling offshore tax evasion through effective co-operation, including greater transparency and data sharing. We welcomed the signing of the Multilateral Competent Authority Agreement on automatic exchange of financial account information (CRS MCAA) by Israel and the Russian Federation, bringing the total number of signatories to 82 jurisdictions. We discussed and endorsed a number of actions to implement automatic exchange of information (AEOI) through the CRS, and to counter BEPS. We welcome the new inclusive framework for BEPS implementation and will contribute to the review and monitoring of BEPS implementation under it, noting that the first meeting of the inclusive framework will be held in June in Kyoto.
      我们确定接受和使用国别报告(CbC)和自动信息交换(AEOI)数据的行动计划,并将继续开发工具以保证对CbC和CRS数据的有效利用。按照都柏林大会的承诺,我们设计并一致通过了统一传输系统(CTS)。该系统是第一个安全连接全球税务部门的双边信息交换系统,标志着我们合作实现CRS、CbC及其他信息交换的跨越式进步。其核心是数据安全,每次传输都将依托先进的行业加密标准进行。在实现CTS的整个过程中,无论是发达国家还是新兴经济体国家的税务部门,都投入了资金和专业技能,这不仅是为了我们自身的利益,也是为了所有国家、特别是发展中国家的利益。我们期待税收透明度和信息交换全球论坛深入参与该系统,其130多名成员将构成最大的用户群。我们期待该系统于2017年9月如期投入运行并完成首次CRS信息交换。
We agreed on actions needed to receive and utilise the data from country by country reporting (CbC) and AEOI, and will continue to develop additional tools to enable the effective use of CbC and CRS data. Just as we promised when we last met in Dublin, we have designed and agreed a Common Transmission System (CTS) creating the first global bilateral exchange system connecting our tax administrations and enabling CRS, CbC and other exchanges in a truly transformative step in the way we work together. The cornerstone of the CTS is data security, with leading industry standards of encryption applied to each transmission. We, as advanced and emerging tax administrations, have pooled our resources and expertise to fund and develop this system, not only for us but for the benefit of all countries, in particular developing countries. We look forward to the close involvement of the Global Forum on Transparency and Exchange of Information for Tax Purposes in the operation of the CTS that, with its more than 130 members, brings together the largest group of users. We anticipate this system to be operational in time for the first exchanges of CRS data in September 2017.
      我们重申加强JITSIC职能的承诺并将其更名为“国际联合信息分享与协作联合工作组”(Joint International Taskforce on Shared Intelligence and Collaboration)。JITSIC是税务官员通过协作行动应对全球税收遵从风险的组织,它既是打击国际避税和离岸逃税的重要工具,也为税务部门开展跨境税收遵从和执法行动提供灵活的工作机制。其基于现有法律工具在信息分享与协作方面能力的增强,有利于提高全球税务部门运行的效率。
We confirmed our commitment to a strengthened JITSIC, which recently met, now renamed as the Joint International Taskforce on Shared Intelligence and Collaboration, the network of tax administration officials with responsibility for responding to global compliance risks through collaboration and action. It provides a key tool for co-operation among tax administrations in the fight against international tax avoidance and offshore tax evasion as well as an agile mechanism for undertaking cross-border compliance and enforcement activities. This increase in collaboration and information sharing, based on existing legal instruments, makes tax authorities more effective globally.
      大会举行了第二次《国别报告多边主管当局间协议》(CbC MCAA)的签字仪式,中国、加拿大、冰岛、印度和以色列签署了协议,至此该协议的签约辖区达到39个。CbC MCAA的签署将进一步提升跨国公司(MNEs)信息透明度,推动BEPS第13项行动计划所制定的国别报告标准得以统一、快速实施,以便税务机关更加全面了解跨国集团的经营架构,并确保信息的保密性与恰当使用。
The Plenary hosted the second signing ceremony of the Multilateral Competent Authority agreement for the automatic exchange of Country-by-Country reports (the “CbC MCAA”), where Canada, Iceland, India, Israel, New Zealand and the People's Republic of China joined the Agreement, bringing the total number of signatories to 39 countries, continuing the efforts to boost transparency by multinational enterprises (MNEs). The CbC MCAA will enable consistent and swift implementation of new Country-by-Country reporting developed under Action 13 of the BEPS Action Plan and will ensure that tax administrations obtain a more complete understanding of the way MNEs structure their operations, while also ensuring that the confidentiality and the appropriate use of such information is safeguarded.
      我们欢迎税收征管论坛(FTA)相互协商程序(MAP)论坛在推动制定稳健的同行审议程序方面取得的重大进展,以确保与税收协定相关的争议得到及时、有效和高效解决。我们的目标是在2016年如期开始同行审议程序。
We welcomed the significant progress the FTA MAP Forum has made in putting in place a robust peer review process to ensure timely, effective and efficient resolution of treaty-related disputes, and aim to begin the review process in 2016 as scheduled.
      我们通过了《合作式税收遵从:构建更加有效的税收控制系统》报告。该报告概述了税收控制系统作为税收风险管理项目核心部分的重要性。
We endorsed the FTA report, Co-operative Tax Compliance: Building Better Tax Control Frameworks, which outlines the importance of an effective tax control framework (TCF) as an essential component of a rigorous tax risk management programme.
      我们感谢就BEPS问题与我们进行对话的企业。当前,税务部门致力于为纳税人和其自身提供更多、更早确定性,我们相信企业可以在这一领域做出更多的贡献。
We appreciated the dialogue with business during our session on BEPS and recognise the contribution business can make as we work towards greater and earlier certainty for taxpayers and tax administrations.

      建设现代化税务部门Building modern tax administrations

      正当中国作为会议承办方通过深化税制改革和税收征管体制改革推动经济持续平稳发展取得重大进展时,大会重点讨论了税务部门现代化建设问题。技术进步为税务部门提升纳税服务水平和税收遵从度提供了大量空间。我们通过了三个报告,描绘了税务部门如何向提供电子纳税服务转型、如何与税收服务提供者合作以提高中小企业遵从度,以及如何利用高级分析技术和大数据更好地识别风险、管理资源以及明确干预目标等。上述报告已成为税务部门现代化建设的重要里程碑,将使我们的工作方式与日益发展的数字经济相融合。
At a time when China, the host, is making great strides in deepening the reform of its tax system and tax administration, thereby facilitating sustainable economic growth, a key topic of the Plenary was building modern tax administrations. Technological advances hold vast opportunities for tax administrations to improve taxpayer service and strengthen tax compliance. We endorsed three reports that outline how tax administrations can move towards more digital service delivery, also by seeking co-operation with providers of tax services to improve Small and Medium Enterprise (SME) compliance and utilise advanced analytics and big data to better identify risk, manage resources and target interventions. Together these reports constitute an important milestone in building modern tax administrations that integrate an increasingly digital world into the way we operate.
      我们欢迎OECD、美洲税收管理组织(CIAT)、欧洲税收管理组织(IOTA)和国际货币基金组织(IMF)共同采集税收征管比较数据的做法。这已成为加强国际合作、降低成本、提高效率的里程碑,超过150个国家和地区的税收征管比较数据最终将被汇集成册。通过这个新的平台,我们发布了2016年国际税收征管调查问卷,用于出版FTA《税收征管系列》丛书,该丛书将提供56个发达国家和新兴经济体(包括所有OECD, 欧盟和G20成员)的税收征管可比信息和相关分析。
We welcome the new joint approach by the OECD, the Inter-American Center of Tax Administration (CIAT), the Intra-European Organisation of Tax Administrations (IOTA) and the International Monetary Fund (IMF) to collect comparative data on tax administrations. This is a milestone in international collaboration, cost reduction and efficiency ultimately delivering a comparative data set for over 150 tax administrations from around the world. Making use of this new platform, we launched the 2016 international survey on tax administration which will be published in the FTA’s Tax Administration Series, providing comparative
information and analysis on tax administrations across 56 advanced and emerging economies, including all OECD, EU, and G20 members.

      能力建设Capacity building

      科学的税收体系和高效的税收管理对一国合理配置资源及可持续发展至关重要,是能力建设的核心目标。为响应G20领导人及联合国2030年可持续发展议程的号召,履行FTA成员在帮助发展中国家提高税收征管能力方面的重要职责,大会探讨了旨在避免工作重叠、提高能力建设效率和效果的方法,以及加强与其他国际组织协调合作的途径。FTA通过了四条主要建议,用于指导组织和实施未来税收征管能力建设援助项目,包括:
Effective tax systems, including an efficient tax administration, are critical to increase domestic resource mobilisation and sustainable development and, therefore, lie at the heart of the capacity building process. In recognition of the G20 leaders’ call, the UN’s 2030 Agenda for Sustainable Development and the global responsibility of FTA members to aid developing countries in the improvement of tax administration, the Plenary discussed ways to improve the efficiency and effectiveness of capacity building, and to enhance co-ordination and collaboration with other international organisations, thereby avoiding duplication. The FTA approved four key recommendations to guide future efforts in the organisation and delivery of tax administration capacity building assistance:
      •建立统一的税收征管能力建设框架;
 the adoption of a common Tax Administration Capacity Building Framework,
      •采用“政府总动员”的方式开展国内能力建设;
 the domestic application of a ‘whole-of-government’ approach to capacity building,
      •参与开发“知识共享平台”,用于全球税务部门之间广泛及时共享知识和专业技能;以及
 participation in the development of the Knowledge Sharing Platform, a global on-line tool that will enable broader and more timely sharing of knowledge and expertise amongst tax administrations,and
      •建立彼此互通的能力建设合作网络。
 the establishment of a Capacity Building Network to connect to the work of others.

      FTA的税收能力建设项目反映了发达和新兴经济体税务部门对能力建设这一重大挑战的意见和看法,该项目的实施恰逢G20呼吁IMF、OECD、联合国和世界银行为有效开展技术援助项目建言献策。我们的共同努力将推动建立合理、公平、透明的国际税收秩序,促进全球经济的稳定、可持续和包容性发展。
The FTA’s tax capacity building project brings together the collective response from the world’s advanced and emerging tax administrations on this key challenge and takes place in the context of the G20’s call to the International Monetary Fund (IMF), the OECD, the United Nations, and the World Bank Group for recommendations on improving the effectiveness of technical assistance programmes. These combined efforts are intended to contribute to the creation of a sound, fair and transparent international tax environment, which in turn facilitates the emergence of strong, sustainable and inclusive growth worldwide.

      展望未来,FTA将继续支持包括有效实施BEPS和CRS在内的上述三个领域的工作。此外,我们还计划开展一系列特别项目以改善纳税服务及促进国内税收遵从。
Looking forward, the FTA will continue to support these three work areas, including supporting the effective implementation of BEPS and the CRS. Further, we intend to take forward a number of specific projects to enhance customer service and improve domestic tax compliance.

    附件:参会税务部门及国际组织名单
    ANNEX: Participating tax administrations and international partner organisations

    税务部门:

    澳大利亚Australia     立陶宛Lithuania

    奥地利Austria        卢森堡Luxembourg
    比利时Belgium       马来西亚Malaysia

    巴西Brazil           墨西哥Mexico
    柬埔寨Cambodia    荷兰Netherlands
    加拿大Canada        新西兰New Zealand
    智利Chile            挪威Norway
    哥斯达黎加Costa Rica 巴基斯坦Pakistan
    丹麦Denmark       中国People’s Republic of China
    芬兰Finland         波多黎各
    法国France          哈萨克斯坦Republic of Kazakhstan
    格鲁吉亚Georgia      俄罗斯Russian Federation
    德国Germany       新加坡Singapore
    中国香港Hong Kong, China  斯洛伐克Slovak Republic
    匈牙利Hungary      南非South Africa
    印度India            西班牙Spain
    印度尼西亚Indonesia  瑞典Sweden
    爱尔兰Ireland        瑞士Switzerland

    以色列Israel          坦桑尼亚Tanzania
    意大利Italy            土耳其Turkey
    日本Japan           英国United Kingdom
    韩国Korea           美国United States

    国际组织:

    美洲税收管理组织 Inter-American Center of Tax Administration (CIAT)                                  
    欧洲税收管理组织 Intra-European Organisation of Tax Administrations (IOTA)    
    欧盟委员会European Commission (EC)          世界海关组织World Customs Organisation (WCO)
    国际货币基金组织International Monetary Fund (IMF)

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