内容摘要：

税收情报交换是目前跨国税收征管合作中最重要和最有效的手段之一，对发现和查处跨国偷避税行为具有不可替代的作用。本文首先介绍了我国税收情报交换工作的特点，然后对存在的问题提出了有针对性的解决方法。

关键词：税收协定 情报交换 国际避税

abstract：as one of the most effective and valuable means in enhancing international cooperation of tax administration, exchange of tax information is irreplaceable in the process of counteracting international tax evasion and avoidance. based on an analysis of characteristics and issues in practice of exchange of tax information in china, this paper puts forward corresponding policy suggestions.

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