国际税务争议解决机制研究

发布时间：2018-07-25 08:32

【摘要】：随着经济全球化的不断深入,国家之间经济交往日益频繁。由于纳税人的国际经济活动,导致不同国家就跨国纳税人的跨国财产与收益征税。为了协调国家间的国际税收利益分配,越来越多的主权国家相互订立了双边税收协定。随着双边税收协定的不断增多,国际税务争议往往表现为国家之间就双边税收协定有关条款的解释、适用、执行等问题产生的争议以及一些难以解决的其他争议。在已有的实践中,缔约国主要通过税收协定中的相互协商程序条款来解决国际税务争议,各国政府和国际组织为完善相互协商程序也一直做着努力。近些年来,越来越多的国家开始在税收协定中引入仲裁条款,以期利用仲裁程序弥补传统相互协商程序的一些不足。进入二十一世纪之后,国际税务争议仲裁程序在有关国际组织的努力推动下有了新的发展,逐步迈向统一化的进程。目前仲裁程序还只是作为相互协商程序的附属程序,而不是替代程序。虽然国际社会普遍将仲裁程序置于相互协商程序的框架之下,作为相互协商程序的延伸。但两种程序在解决国际税务争议中差异较明显,各具独特性。由于我国在双边税收协定中仅定有相互协商程序条款,而且规定过于原则化与粗糙,对纳税人的利益保障也不够,根本无法成为主管当局解决国际税务争议的操作指南而满足实践需要。因此本文对国际税务争议解决机制——相互协商程序与仲裁程序的各国立法实践(主要指国际税收协定)与国际组织范本做了介绍,在比较分析税收协定与范本相关内容的基础上,结合两个程序特点对其分别进行了评价并提出了相应的完善建议。最后,结合上文,对我国国际税务争议解决机制的完善提出了几点建议。全文除引言与结语部分外,正文分为四个部分。引言部分简要说明了论文研究的目的、相关领域国内外研究现状、理论意义、研究方法等。第一部分为国际税务争议解决机制概述。首先,介绍了国际税务争议的概念, 区分了两种国际税务争议;其次,阐述了解决国际税务争议三个原则;再次,简要说明了国际税务争议解决机制——相互协商程序与仲裁程序;最后,介绍了两程序的国际立法实践与国际组织范本规定。第二部分为对国际税务争议相互协商解决程序的研究。首先,对相互协商程序做了概述,明确了其定义与优势;其次,对相互协商程序的运作做了阐述,对国际立法实践与国际组织范本中的相互协商程序进行了较细致地比较分析;最后,在比较分析基础上,指出相互协商存在的问题并提出相应的完善建议。第三部分为对国际税务争议仲裁解决程序的研究。首先,对仲裁解决程序做了概述,明确了其定义、主要内容及优势;其次,对仲裁解决程序的运作做了阐述,对国际立法实践与国际组织范本中的仲裁程序进行了较细致地比较分析;最后,在比较分析基础上,指出仲裁解决程序的问题并提出相应的完善建议。第四部分为对我国国际税务争议解决机制的完善。首先,指出我国国际税务争议解决机制存在的问题;其次,提出对我国相互协商程序的完善;最后,提出构建我仲裁解决程序的具体建议。结语部分为对国际税务争议解决机制未来发展的展望。
[Abstract]:With the deepening of economic globalization, economic exchanges between countries are increasingly frequent. Due to the international economic activities of the taxpayers, different countries tax the transnational property and income of transnational taxpayers. In order to coordinate the distribution of international tax interests among countries, more and more sovereign states have entered into bilateral tax agreements with each other. With the increasing number of border tax agreements, international tax disputes are often manifested by disputes arising from the interpretation, application, enforcement, and other disputes that are difficult to resolve between countries on the relevant provisions of bilateral tax agreements.
In the existing practice, the State Party mainly solves international tax disputes through the terms of mutual negotiation procedures in tax agreements. Governments and international organizations have also made efforts to improve mutual negotiation procedures. In recent years, more and more countries have begun to introduce arbitration clauses in tax agreements in order to make up for the use of arbitration procedures. After the twenty-first Century, the arbitration procedure of international tax disputes has been promoted by the efforts of the relevant international organizations and is gradually moving towards a unified process. At present, the arbitration procedure is only a subsidiary procedure of mutual negotiation process, not a substitute procedure. Although the international community is universal, it is common. The arbitration procedure is placed under the framework of mutual consultation procedures as an extension of the mutual negotiation procedure. However, the two procedures are distinct and unique in the solution of international tax disputes. Since China has only the terms of mutual negotiation in bilateral tax agreements, and the provisions are too principled and rough to protect the interests of the taxpayers. The barrier is not enough. It can not be a practical guide for competent authorities to solve international tax disputes.
Therefore, this paper introduces the international tax dispute settlement mechanism - mutual negotiation procedure and arbitration procedure (mainly refers to international tax agreement) and the model of international organization. On the basis of comparing and analyzing the relevant contents of the tax agreement and the model, it evaluates and puts forward the corresponding characteristics of the two procedures. Finally, combined with the above, we put forward some suggestions for the improvement of China's international tax dispute settlement mechanism.
Apart from the introduction and conclusion, the text is divided into four parts.
The introduction gives a brief description of the purpose of the study, the research status at home and abroad, the theoretical significance and the research methods in the related fields. The first part is an overview of the international tax dispute settlement mechanism. First, the concept of international tax disputes is introduced.
Two kinds of international tax disputes are divided. Secondly, the three principles for solving international tax disputes are expounded. Again, the international tax dispute settlement mechanism - mutual negotiation procedure and arbitration procedure are briefly described. Finally, the international legislative practice of the two procedures and the provisions of the international organization model are introduced.
The second part is the study of mutual negotiated settlement procedures for international tax disputes. First, the mutual negotiation procedure is summarized, its definition and advantages are clarified; secondly, the operation of mutual negotiation procedure is expounded, and the mutual consultation procedure in international legislative practice and the model of international organization is comparatively detailed and analyzed; finally, On the basis of comparative analysis, it points out the problems existing in mutual consultation and puts forward corresponding suggestions for improvement.
The third part is the study of the arbitration settlement procedure for international tax disputes. First, the arbitration settlement procedure is summarized, its definition, main contents and advantages are clarified. Secondly, the operation of the arbitration settlement procedure is expounded, and the international legislative practice and the international organization Fan Benzhong's arbitration procedure are comparatively detailed and analyzed; finally, On the basis of comparative analysis, the problems of arbitration settlement procedures are pointed out and corresponding suggestions for improvement are put forward.
The fourth part is to improve the settlement mechanism of China's international tax dispute. First, point out the existing problems in the settlement mechanism of the international tax dispute; secondly, put forward the improvement of the mutual negotiation procedure of our country; finally, put forward the concrete suggestions for constructing the arbitration settlement procedure of my country.
The conclusion is the prospect of the future development of international tax dispute settlement mechanism.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3

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