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1、英文摘要AbstractThedevelopmentofglobaleconomymakestaxpayer'stax-relatedactivitiesfromacountryextendtomanycountries.But,becausethatdifferentcountrieshavedifferenttaxandtaxjurisdictionsoverlap,whichresultintheproblemsoftheinternationaldoubletaxationandtheinternationaltaxevasion,a
2、ndsoon.Inordertosolvetheseproblems,Statescarriedoutinternationaltaxcooperationandcoordinationwiththetaxinformationexchangeasthemaincontent.Inrecentyears,withtheintensifyoftheharmfultaxcompetition,thecountriesemphasisontaxinformationexchangemoreandmore,especiallysincetheglob
3、aleconomiccrisis,thecountriesstrengthentheworkoftheinternationalanti-avoidance,theworkofinternationaltaxinformationexchangeintoacomprehensivedevelopmentphase.Thisarticlehastwostandpoints:First,ourcountryhowtogettaxinformationwhichdesiredfromothercountries(i.e.,whytheotherco
4、untrywanttogiveourcountrythetaxinformationexchange).Second,ourcountryhowtoprotectourtaxinformation.Theinnovationofthispaperis:Withpracticalexamplestoillustratetheprinciplesandapplicationofinternationaltaxinformationexchangemechanism,summarizestheuseofinternationaltaxinforma
5、tionexchangemechanismoftheanti-avoidanceexperience,whileprovidingsuggestionsfortheimprovementoftaxinformationexchangemechanism.Inthispaper,atotalofsixchapters.Thefirstchapterisanintroduction,describesthebackgroundandsignificanceofthiswriting,themaincontentandresearchideasan
6、dframeworks,whilethescholarsofinternationaltaxinformationexchangeandinternationalanti-avoidancefindingswerereviewed.Thesecondchapteroftheinternationaltaxinformationexchangeandinternationalanti-avoidanceconnotation,mainlyonthetheoryofinternationaltaxinformationexchangeandint
7、ernationalanti-avoidanceareas,providetheoreticalsupportforthewritingofthisarticle.ThethirdchapteroftheWesterncountriesusetheinternationalanti-avoidancetaxII英文摘要informationexchangeresearch,mainlythroughtheUnitedStates,theEUandotherWesternnation-buildingexperienceininternatio
8、naltaxinformationexchangesystemaspectsofthestudyconcluded,findonourinternationalta
