中外税收协定争议解决机制引入仲裁程序之论析

发布时间：2018-04-02 07:29

本文选题：税收协定　切入点：争议解决机制　出处：《税务研究》2012年08期

【摘要】：中外税收协定争议解决机制是一种传统的相互协商争议解决机制,这一机制存在许多局限性。引入仲裁程序可以克服该机制的局限性,具有一定的可行性。我国在引入仲裁程序时,应借鉴经济合作与发展组织(OECD)新《税收协定范本》的相关规定及其他国家改进或完善双边税收协定争议解决机制的方法,并结合我国国情,将仲裁程序设计成强制性的、附属于相互协商程序的程序,在赋予中外缔约国双方税务主管当局对争议解决过程的主导权的同时,也要赋予纳税人一定程度的仲裁程序参与权,及决定仲裁裁决约束力的权利,这样的设计能实现国家税收权益和纳税人权益之间的适当平衡。
[Abstract]:The dispute settlement mechanism of tax treaties between China and foreign countries is a traditional mutual negotiation dispute settlement mechanism, which has many limitations. When introducing arbitration procedure, China should draw lessons from the relevant provisions of the new Model tax Agreement of the Organization for Economic Cooperation and Development and the methods of improving or perfecting the dispute settlement mechanism of bilateral tax treaties in other countries. In the light of China's national conditions, the arbitration procedure is designed as a compulsory procedure attached to the procedure of mutual consultation, while giving the competent tax authorities of both Chinese and foreign Contracting States the right to lead the dispute settlement process, Taxpayers should also be given a certain degree of participation in the arbitration process and the right to decide the binding force of the arbitration award, such a design can achieve a proper balance between the national tax rights and interests of the taxpayer.
【作者单位】：厦门大学法学院;
【基金】：国家社会科学基金重点项目(经济全球化背景下国际税收行政合作法律问题研究,项目批准号:11AFX017) 教育部人文社会科学研究青年基金项目(国际税收协定争议解决机制的发展及中国的应对研究,项目批准号:10YJC820028)的阶段性研究成果
【分类号】：D996.3

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