我國租稅協定締約國自發提供案件統計表

自發資訊交換(Spontaneous Exchange of Information, SEOI)指依租稅協定進行稅務資訊交換時，一方締約國主管機關考量其持有之稅務資訊可能對他方締約國有課稅利益，自發性(即他方締約國未提出請求)提供該稅務資料予該他方締約國主管機關查核運用。我國租稅協定締約國配合經濟合作暨發展組織(OECD)104年10月發布之防止稅基侵蝕與利潤移轉(BEPS)行動計畫5「有效打擊有害租稅慣例，將租稅透明及實質課稅原則納入考量」結論報告，自發提供交易對象有關我國居住者之移轉訂價單邊預先訂價協議、個案稅務優惠核釋資訊等案件予我方主管機關。Spontaneous Exchange of Information (SEOI) refers to a situation where, during tax information exchange conducted under tax treaties, the competent authority of one contracting state spontaneously provides the tax information it holds to the competent authority of another contracting state for tax audit and enforcement purposes, if the former deems that such information may bring tax benefits to the latter, and such provision is made without a prior request from the other contracting state. Contracting states to tax treaties with China have, in line with the concluding report of Action 5 of the Base Erosion and Profit Shifting (BEPS) Action Plan released by the Organisation for Economic Co-operation and Development (OECD) in October 2015 — which aims to effectively combat harmful tax practices and incorporate the principles of tax transparency and substantive taxation — spontaneously provided the competent tax authority of China with case-related information, including unilateral advance pricing agreements (APAs) for transfer pricing concerning residents of China and individual tax preference ruling information, pertaining to their transaction counterparts.

搜集汇总

背景与挑战

背景概述

该数据集统计我国与租税协定缔约国之间的自发性税务信息交换案件，涵盖转让定价单边预约定价协议、个案税务优惠核释等案件数量。数据由财政部提供，不定期更新，用于支持税务透明和实质课税原则的实施。