国际税收仲裁机制及其在中国的实施路径

发布时间：2018-11-28 15:28

【摘要】：随着全球化进程的加快和相对主权理论的发展,传统的相互协商机制在解决国际税收争端中的弊端日益凸显,强制性仲裁为国际税收争端解决提供了可行的选择,已成为国际税收争端解决机制新的发展方向。强制性仲裁机制以维护税收主权为基础,以弥补相互协商程序之不足为目的,适度维护了纳税人的利益,我国税收协定中也有必要引入强制性仲裁机制。但不同范本或税收协定的具体仲裁制度存在诸多差异,需要认真研判并进行比较研究,选择适合我国的税收仲裁制度。在税收仲裁的实施上应分步分阶段灵活引入强制性仲裁机制,并通过实践检验后进行取舍和调整。
[Abstract]:With the acceleration of the globalization process and the development of the relative sovereignty theory, the disadvantages of the traditional mutual consultation mechanism in the settlement of international tax disputes become increasingly prominent. Compulsory arbitration provides a feasible choice for the settlement of international tax disputes. Has become the international tax dispute settlement mechanism new development direction. The compulsory arbitration mechanism is based on the maintenance of tax sovereignty, aims at making up for the deficiency of mutual negotiation procedure, and appropriately preserves the interests of taxpayers. It is also necessary to introduce compulsory arbitration mechanism into our tax agreements. However, there are many differences in the specific arbitration system of different models or tax agreements, which need to be carefully studied and compared, and the tax arbitration system suitable for our country should be chosen. In the implementation of tax arbitration, the compulsory arbitration mechanism should be introduced step by step and flexibly, and the selection and adjustment should be carried out after practical examination.
【作者单位】：淮阴师范学院法政学院;上海财经大学法学院;淮阴师范学院;
【基金】：江苏省高校哲学社会科学研究一般项目“上海自贸区投资立法突破对江苏示范作用研究”(2014SJB668) 淮阴师范学院优秀青年人才计划阶段性成果
【分类号】：F811.4

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