国际税收争议仲裁解决机制的世界趋势与中国立场

发布时间：2018-03-14 11:38

本文选题：国际税收纠纷　切入点：仲裁　出处：《国际商务(对外经济贸易大学学报)》2017年03期 　论文类型：期刊论文

【摘要】：在世界经济发展的新态势下,国际合作与贸易壁垒并存,国际税收争议日益增加。传统解决国际税收争议的相互协商程序逐渐暴露出不效率、纳税人参与程度低、并不能必然解决税收争议等缺陷。于是人们把目光投向了国际税收争议的仲裁解决路径上。一方面,在旧有的国际投资仲裁中,涉税投资仲裁已经颇具规模;另一方面,在投资之外的领域,OECD、欧盟、国际商会等国际组织以及美国、德国等主要贸易国家也在力推税收仲裁机制。在仲裁机制逐步创新发展与税收争议解决需求日益增长的共同作用下,国际税收争议的仲裁解决路径逐渐呈现出良好的发展态势。就我国而言,通过近年的经济增长,以及"一带一路""自贸区建设"等政策推动,正逐渐从被投资国向投资国、从次要贸易国向国际主要贸易国转型。在此背景之下,仲裁是更能保护纳税人与我国"走出去"企业纠纷的解决方式,应在适当时机审慎推动国际税收仲裁在我国的适用,构筑与国际接轨的税收纠纷解决法律体系。
[Abstract]:In the new situation of world economic development, international cooperation and trade barriers coexist, and international tax disputes increase day by day. The traditional mutual negotiation procedure for resolving international tax disputes gradually exposes inefficiency and low participation of taxpayers. It is not inevitable to solve the defects such as tax disputes. Therefore, people focus on the path of international tax dispute arbitration. On the one hand, in the old international investment arbitration, the tax investment arbitration has already had a considerable scale; on the other hand, In areas other than investment, international organizations such as the European Union, the European Union, the International Chamber of Commerce and major trading countries such as the United States and Germany are also pushing forward tax arbitration mechanisms. Under the joint role of the gradual innovation and development of arbitration mechanisms and the growing demand for tax dispute resolution, As far as China is concerned, through the economic growth in recent years and the policies of "Belt and Road" and "Free Trade Zone", it is gradually moving from the recipient country to the investment country. In this context, arbitration is a better way to protect the taxpayer from "going out" with China, and it is necessary to carefully promote the application of international tax arbitration in China at the appropriate time. Build a legal system of tax dispute resolution in line with international standards.
【作者单位】：华东政法大学研究生教育院;
【基金】：国家社会科学基金资助重点项目“中国(上海)自由贸易实验区税收法制问题研究”(14AFX020) 华东政法大学优秀博士学位论文培育项目“税法拟制论”(2017-1-008)的阶段性研究成果
【分类号】：D996.2

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