“亞洲倡議”首次會議倡導(dǎo)在亞洲地區(qū)實(shí)施全球論壇稅收透明度標(biāo)準(zhǔn)，并利用該標(biāo)準(zhǔn)來打擊跨境逃避稅

來源：OECD官網(wǎng) 日期：2022年2月17日

編譯整理：思邁特財(cái)稅國際稅收服務(wù)團(tuán)隊(duì)

2月16日下午，作為今年2月二十國集團(tuán)（G20）財(cái)長和央行行長會議系列活動的首個(gè)重要會議，“亞洲倡議”高級別會議以視頻方式召開，本次高級別會議由印度尼西亞稅務(wù)總局局長 Suryo Utomo 先生主持。來自中國、印尼、印度、新加坡等18個(gè)亞洲國家（地區(qū)）稅務(wù)局長/副局長和OECD等國際組織代表參加會議，會議圍繞后疫情時(shí)代稅務(wù)部門為推動經(jīng)濟(jì)復(fù)蘇所采取的措施、亞洲地區(qū)稅收合作重點(diǎn)等議題進(jìn)行討論。

“打贏避稅逃稅斗爭，需要各稅務(wù)機(jī)關(guān)密切、積極、包容的合作。我很自豪能夠主持這次會議，并與其他稅務(wù)局長一起塑造亞洲倡議的面貌”，Utomo 先生說。“倡議已經(jīng)取得了重大進(jìn)展，我隨時(shí)準(zhǔn)備領(lǐng)導(dǎo)這項(xiàng)倡議，與其成員密切合作，并加強(qiáng)資源調(diào)動。”

在印度尼西亞財(cái)政部部長SriMulyani Indrawati 女士和亞洲開發(fā)銀行行長Masatsugu Asakawa 先生的堅(jiān)定支持下，“亞洲倡議”于2021年11 月在上一次全球論壇全體會議上啟動，旨在促進(jìn)亞洲地區(qū)實(shí)施全球論壇關(guān)于透明度和信息交換的國際商定標(biāo)準(zhǔn)（稅收透明度標(biāo)準(zhǔn)），并利用這些標(biāo)準(zhǔn)來打擊跨境逃避稅和其他非法資金流動。

中國國家稅務(wù)總局局長王軍應(yīng)邀出席大會并作主旨發(fā)言。王軍首先介紹中國稅務(wù)部門在促進(jìn)經(jīng)濟(jì)復(fù)蘇方面的做法以及在推進(jìn)稅收透明度中所做的工作和發(fā)揮的積極作用，然后提出三點(diǎn)倡議：一是持續(xù)深化疫情防控合作，為亞洲各國恢復(fù)和發(fā)展經(jīng)濟(jì)積極貢獻(xiàn)稅務(wù)力量；二是持續(xù)加強(qiáng)國際稅收征管合作，合力打擊跨境逃避稅，促進(jìn)亞洲地區(qū)經(jīng)濟(jì)持續(xù)復(fù)蘇；三是持續(xù)推進(jìn)信息交換能力建設(shè)，更廣泛、更深入地交流經(jīng)驗(yàn)、分享信息，促進(jìn)亞洲各國稅收征管水平提升。

此次“亞洲倡議”高級別會議由稅收透明度全球論壇與印度尼西亞稅務(wù)局聯(lián)合舉辦，稅收透明度全球論壇于2009年應(yīng)二十國集團(tuán)（G20）號召成立，目前成員包括163個(gè)國家（地區(qū)），是稅收領(lǐng)域最大的國際組織。本次會議形成了《“亞洲倡議”宣言》草案（詳見以下中英文對照內(nèi)容），討論了“亞洲倡議”工作機(jī)制并制定了工作組管理框架。

全球論壇秘書處主任扎伊達(dá)·曼娜塔表示，此次會議是“亞洲倡議”的啟動會，“亞洲倡議”是繼“非洲倡議”、“拉丁美洲倡議”和“太平洋倡議”成功實(shí)施后，全球論壇啟動的又一區(qū)域性項(xiàng)目，將對提升亞洲地區(qū)稅收透明度，打擊跨境逃避稅和非法資金流動，以及推動后疫情時(shí)代經(jīng)濟(jì)復(fù)蘇起到重要作用。

“亞洲倡議”第一次會議成果宣言

Statement of outcomes of the First Asia Initiative meeting

16 February 2022,Video conference

1. On 16 February2022, 49 participants, among whom 15 Tax Commissioners and Deputy Commissioners(participants) from 18 Asian members of the Global Forum and 3 developmentpartners, came together for the first meeting of the Asia Initiative.1 Thishigh-level meeting was held by videoconference and chaired by Mr Suryo Utomo,Director General of the Directorate General of Taxes of Indonesia (see AnnexA).

2022 年 2 月 16 日，視頻會議

1、2022年2月16日， 49 名與會者（其中包括來自全球論壇18個(gè)亞洲成員國的 15 名稅務(wù)局長/副局長以及3個(gè)國際組織代表）齊聚一堂，參加“亞洲倡議”的第一次會議。本次高級別會議以視頻會議方式舉行，印度尼西亞稅務(wù)總局局長 Suryo Utomo 先生主持了本次會議(見附件 A )。

2. The Asia Initiative was launched by the Global Forum at its plenary meeting held on 17 November 2021 with the firmed support of Ms Sri Mulyani Indrawati, Minister of Finance of Indonesia, and Mr Masatsugu Asakawa,President of the Asian Development Bank. This capacity-building initiative aimsat promoting in the Asian region the implementation of the internationally agreed standards on transparency and exchange of information of the Global Forum (tax transparency standards) and the use of these standards to tackle taxevasion and other illicit financial flows. It also offers a framework for fostering tax co-operation, in particular through the Convention on Mutual Administrative Assistance in Tax Matters.

2.在印度尼西亞財(cái)政部部長SriMulyani Indrawati 女士和亞洲開發(fā)銀行行長Masatsugu Asakawa 先生的堅(jiān)定支持下，“亞洲倡議”于2021年11 月在上一次全球論壇全體會議上啟動。該項(xiàng)能力建設(shè)舉措旨在促進(jìn)亞洲地區(qū)實(shí)施全球論壇關(guān)于透明度和信息交換的國際商定標(biāo)準(zhǔn)（稅收透明度標(biāo)準(zhǔn)），并利用這些標(biāo)準(zhǔn)來打擊跨境逃避稅和其他非法資金流動。它還提供了一個(gè)促進(jìn)稅收合作的框架，特別是通過《稅收征管互助公約》。

3. The participants welcomed the organisation of the first meeting of the Asia Initiative, a side event of Indonesia’s G20 Presidency, which highlights the critical role of the implementation and use of the tax transparency standardsin a sustainable post-pandemic recovery and the importance of a stronger regional and international co-operation to address tax evasion and other illicit financial flows. They also welcomed the participation of the Asian Development Bank, the Study Group on Asian-Pacific Tax Administration and Research, and the World Bank Group.

3.與會者歡迎舉辦“亞洲倡議”第一次會議，這是印度尼西亞擔(dān)任 G20 主席國期間的首個(gè)重要會議，強(qiáng)調(diào)稅收透明度標(biāo)準(zhǔn)的實(shí)施和使用在后疫情時(shí)代可持續(xù)復(fù)蘇中的關(guān)鍵作用以及加強(qiáng)區(qū)域和國際合作，以打擊跨境逃避稅和其他非法資金流動。他們還歡迎亞洲開發(fā)銀行、亞洲稅收管理與研究小組（SGATAR）和世界銀行集團(tuán)的參與。

4. The participants shared their experience and explored opportunities offered by tax transparency and tax co-operation to fight tax evasion and other illicit financial flows, and ensure fair taxation which are critical to global efforts for a sustainable recovery. In particular, Mr Suryo Utomo, Director General of the Directorate General of Taxes of Indonesia, presented Indonesia’s G20 tax prioritiesand the key role played by tax transparency in the domestic recovery strategy of his country. In addition, Mr Wang Jun, Commissioner of China's State Taxation Administration, Mr Tarun Bajaj, Revenue Secretary of India, MrYukihiro Oshika, Commissioner of the National Tax Agency of Japan, presented their experience on the actions their respective countries had taken to enhance revenue mobilisation post-covid-19, including by using all the possibilities offered by mutual administrative assistance agreements. They all strongly supported the Asia Initiative. Mr Abdullah A. Alfuntukh, Vice Governor for Strategy & Development of the Zakat, Tax and Customs Authority of Saudi Arabia, a special invitee to this meeting, also presented Saudi Arabia recoverystrategy and the role played by tax transparency in the actions taken.

4.與會者分享了他們的經(jīng)驗(yàn)，并探討了稅收透明度和稅收合作提供的機(jī)會，以打擊跨境逃避稅和其他非法資金流動，并確保公平征稅，這對全球努力實(shí)現(xiàn)可持續(xù)復(fù)蘇至關(guān)重要。特別是，印度尼西亞稅務(wù)總局局長Suryo Utomo先生介紹了印度尼西亞的G20稅收優(yōu)先事項(xiàng)，以及稅收透明度在該國國內(nèi)復(fù)蘇戰(zhàn)略中發(fā)揮的關(guān)鍵作用。此外，中國國家稅務(wù)總局局長王軍、印度稅務(wù)局長Tarun Bajaj、日本國稅局局長Yukihiro Oshika介紹了各自國家在后疫情時(shí)代為增加稅收所采取行動的經(jīng)驗(yàn)，包括利用《稅收征管互助公約》提供的所有可能性。他們都強(qiáng)烈支持“亞洲倡議”。受邀參加本次會議的沙特阿拉伯稅收和海關(guān)總署戰(zhàn)略與發(fā)展副總裁 Abdullah A. Alfuntukh 先生還介紹了沙特阿拉伯的復(fù)蘇戰(zhàn)略以及稅收透明度在所采取行動中所起的作用。

5. The Global Forum Secretariat presented its regional initiatives in Africa and Latin America and highlighted the prominent role tailored regional capacity-building programmes have to advance the tax transparency and development agenda, and the fight against tax evasion and other illicit financial flows.

5.全球論壇秘書處介紹了其在非洲和拉丁美洲的區(qū)域倡議，并強(qiáng)調(diào)了針對具體情況的區(qū)域能力建設(shè)方案在推進(jìn)稅收透明度和發(fā)展議程以及打擊跨境逃避稅和其他非法資金流動方面的突出作用。

6. There was broad under standing amongst the participants on the critical role of the political buy-in through a ministerial declaration to set high-level objectives and the need of an appropriate governance to develop actions and activities to meet these objectives.

6.與會者廣泛理解通過部長級宣言確立高級別目標(biāo)的政治認(rèn)同的關(guān)鍵作用，以及制定行動和活動以實(shí)現(xiàn)這些目標(biāo)的適當(dāng)治理的必要性。

7. The participants welcomed the draft Ministerial Declaration calling for enhancing the use of tax transparency for a sustainable mobilisation of domestic resources. They discussed the content of the draft declaration, in particular the high-level objectives of the Asia Initiative. All welcomed the support provided by the Global Forum in bringing about tax transparency and reiterated their commitment to implement the tax transparency standards. They reached ageneral agreement on the content of the draft declaration subject to internal consultations. This discussion has set solid foundation to the commitment of Asian members of the Global Forum to the Initiative’s objective.

7.與會者歡迎部長級宣言草案，其中呼吁加強(qiáng)利用稅收透明度，以可持續(xù)地調(diào)動國內(nèi)資源。他們討論了宣言草案的內(nèi)容，特別是“亞洲倡議”的高級別目標(biāo)。所有國家都?xì)g迎全球論壇在實(shí)現(xiàn)稅收透明度方面提供的支持，并重申致力于實(shí)施稅務(wù)透明度標(biāo)準(zhǔn)。他們就宣言草案的內(nèi)容達(dá)成了總體一致意見，但需進(jìn)行內(nèi)部磋商。這次討論為全球論壇亞洲成員致力于實(shí)現(xiàn)倡議的目標(biāo)奠定了堅(jiān)實(shí)的基礎(chǔ)。

8. The participants also discussed the proposal for the governance of the Asia Initiative. They recognised that such a governance was critical to create a regional ownership of the Initiative and facilitate achievements and monitoring of the objectives that will be set in the Ministerial Declaration. Following the discussions, the participants approved the governance of the Asia Initiative. In particular, they agreed that: (i) the initial mandate of the Initiative will be until 2026; (ii) the work of the Asia Initiative will besteered by Co-Chairs being senior officials of Tax Administration or Ministryof Finance; and (iii) the Co-Chairs will be designated for a two-year term with an overlap of only one year. They also approved an ad-hoc governance for the current year (2022) and warmly appointed Mr Suryo Utomo, Director General of the Directorate General of Taxes of Indonesia, as the 2022 Chair of the Asia Initiative, to set up the Initiative, lead the preparation of the signing ofthe Ministerial Declaration and develop a high-level work plan for the Initiative. After a call from an Asian member, they all agreed to also appoint Mr Suryo Utomo as a Co-Chair of the Initiative for 2023.

8.與會者還討論了《 “亞洲倡議”治理提案》。他們認(rèn)識到，這種治理對于建立該倡議對區(qū)域的自主權(quán)、部長級宣言中設(shè)定的目標(biāo)至關(guān)重要。討論結(jié)束后，與會者批準(zhǔn)了《“亞洲倡議”治理提案》。特別是，他們同意：（i）該倡議的初始任務(wù)期限將持續(xù)到2026年；（ii）“亞洲倡議”將由各國稅務(wù)局或財(cái)政部的高級官員擔(dān)任聯(lián)合主席；（iii）聯(lián)合主席的任期為兩年，重疊期僅為一年。他們還批準(zhǔn)了本年度（2022年）的特別治理提案，并熱情任命印度尼西亞稅務(wù)總局局長Suryo Utomo先生為2022年“亞洲倡議”主席，以設(shè)立該倡議、領(lǐng)導(dǎo)準(zhǔn)備簽署部長級宣言，并為該倡議制定高級別工作計(jì)劃。在一位亞洲成員的呼吁下,他們一致同意任命 Suryo Utomo 先生為 2023 年“亞洲倡議”的聯(lián)合主席。

9. The participants finally welcomed the progress made during the meeting and looked forward to the signing of the Ministerial Declaration, the development of the high-level work plan, and the start of the Asia Initiative’s activities.

9.與會者最后對會議期間取得的進(jìn)展表示歡迎，并期待著部長級宣言的簽署、高級別工作計(jì)劃的制定和“亞洲倡議”活動的啟動。

Annex A. List of participants of the first Asia Initiative meeting

Members of the Global Forum

Brunei Darussalam，Cambodia，China(People’s Republic of)，Georgia，HongKong (China)，India，Indonesia，Japan，Korea， Macau(China)，Malaysia，Maldives，Mongolia，Pakistan，Philippines，Saudi Arabia，Singapore，hailand.

Partners

Asian Development Bank Group，Study Group on Asian-Pacific Tax Administration and Research，World Bank Group.

附件 A .“亞洲倡議”第一次會議與會者名單

全球論壇成員

文萊達(dá)魯薩蘭國、柬埔寨、中華人民共和國、格魯吉亞、中國香港、印度、印度尼西亞、日本、韓國、中國澳門、馬來西亞、馬爾代夫、蒙古、巴基斯坦、菲律賓、沙特阿拉伯、新加坡、泰國。

國際組織

亞洲開發(fā)銀行集團(tuán)、亞洲稅收管理與研究小組、世界銀行集團(tuán)。

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