自由贸易区的所得税问题研究:中国的视角

发布时间：2018-02-28 07:27

本文关键词： 自由贸易协定自由贸易区国际税收协定所得税税基侵蚀与利润转移　出处：《中外法学》2015年05期 　论文类型：期刊论文

【摘要】：在2001年成为WTO的成员后,我国已与相关经济体签订了14个自由贸易协定,并正在进行7个自由贸易协定的谈判。现行协定不仅在成员之间进一步开放了货物和服务贸易的市场,也涉及了WTO目前所不管辖的投资保护与促进等方面的内容。理论上讲,自由贸易协定的成员可借助所得税措施为本国产品或服务提供保护,或为本国产业提供出口税收补贴,此类所得税措施具有与贸易保护政策类似的效应。各国所得税制导致的双重征税和税收差别待遇也会对贸易和投资的流动产生影响。对于上述两类问题,我国采用了目前通行的分别由贸易协定和双边税收协定来处理的机制。不过,现行机制也有不足之处。我国需要从完善现行自由贸易协定和双边税收协定、构建区域性的税收合作机制、与多边体制相衔接等方面入手,进一步应对自由贸易区建设中的相关所得税问题。
[Abstract]:After becoming a member of WTO in 2001, China has signed 14 free trade agreements with relevant economies and is negotiating seven free trade agreements. In theory, members of free trade agreements can use income tax measures to protect their own products or services, or to provide export tax subsidies for their industries. Such income tax measures have effects similar to those of trade protection policies. Double taxation and differential tax treatment resulting from national income tax systems also have an impact on trade and investment flows. China has adopted the current mechanism, which is dealt with by trade agreements and bilateral tax agreements respectively. However, the existing mechanism also has some shortcomings. China needs to improve the existing free trade agreements and bilateral tax agreements. In order to deal with the income tax problems in the construction of free trade area, we should construct regional tax cooperation mechanism and link up with multilateral system.
【作者单位】：北京大学法学院;
【分类号】：D922.22

【共引文献】