税收情报交换，是指中国与相关税收协定缔约国家（以下简称缔约国）的主管当局为了正确执行税收协定及其所涉及税种的国内法而相互交换所需信息的行为。
税收透明度和税收情报交换机制 mechanisms for ensuring tax transparency and to exchange information
第二章国际税收情报交换制度的经验借鉴。
The second chapter is the experience of the exchange of international tax information system.
第一章国际税收情报交换制度的基本问题。
The first chapter is about the basic knowledge of the exchange of international tax information system.
第三章我国税收情报交换制度的完善建议。
The third chapter will make a recommendation for the improvement of China's tax information exchange system.
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