“一带一路”视角下中外税收协定研究

发布时间：2018-03-22 20:15

本文选题：税收协定　切入点：一带一路　出处：《武汉大学》2017年硕士论文　论文类型：学位论文

【摘要】：自2015年我国正式提出"一带一路"发展战略以来,我国与"丝绸之路经济带"和"21世纪海上丝绸之路"沿线国家间的贸易投资往来日益频繁,由此产生的跨境税收问题也日渐突出。国际税收协定作为处理两个或两个以上国家跨境税收问题的法律基础,具有解决税收争议、避免双重征税、打击跨国偷漏税等方面的作用。"一带一路"区域内中外税收协定是维护中国与"一带一路"沿线国家跨国企业税收利益的有力保障。在"一带一路"背景下,面对新的国际经济贸易形势,现有的中外税收协定仍然存在法律局限性,如何更好地利用中外税收协定,发挥其在跨境贸易过程中的作用,进而带动"一带一路"区域经济的共同发展,具有一定的研究价值。本文聚焦中国与"一带一路"沿线国家签订的国际税收协定,具有重要的研究价值。一方面,加强了 "一带一路"区域所有中外税收协定的整体研究,弥补了现有具体税收协定研究方面的空缺;另一方面,本文针对中外税收协定的法律局限性提出了完善建议,针对"一带一路"特点提出了协定未来发展构想,具有一定的实用性、针对性。本文由绪论及正文的四个部分组成。正文部分基于"一带一路"的视角,首先,研究了我国与"一带一路"国家税收协定的签订现状,包括签订情况、原因以及相关分类。其次,分析中外税收协定的具体内容,包括协定的基本框架和一些重点条款的解析,重点条款包括常设机构、营业利润、三大投资所得、相互协商程序以及情报交换条款。另外,分析中国与"一带一路"沿线国家税收协定所起到的积极作用以及存在的法律局限性。最后,对中外税收协定提出完善建议,建议具体包括两方面:一方面,针对中外税收协定存在的法律局限性,提出相应的完善建议,包括完善对合伙企业居民身份认定、加强对于偷逃税打击力度、引入仲裁条款解决税收争议、完善对虚拟常设机构的认定;另一方面,结合"一带一路"背景下沿线区域及国家的特点,提出中外税收协定的发展构想,包括引入中外多边税收协定、建立"一带一路"税务合作机制、形成适合"一带一路"的协定范本等。
[Abstract]:Since China formally put forward the development strategy of "Belt and Road" in 2015, trade and investment between China and the countries along the "Silk Road Economic Belt" and "21st Century Maritime Silk Road" have become more and more frequent. International tax agreements, as the legal basis for dealing with cross-border tax problems in two or more countries, have the power to resolve tax disputes and avoid double taxation. The role of combating transnational tax evasion and other aspects. The Sino-foreign tax agreement in the "Belt and Road" region is an effective safeguard for safeguarding the tax interests of multinational enterprises in China and the countries along the border of "Belt and Road." against the background of "Belt and Road," In the face of the new international economic and trade situation, the existing Sino-foreign tax agreements still have legal limitations. How to make better use of the Sino-foreign tax agreements and give play to their role in the process of cross-border trade, Thus promoting the common development of "Belt and Road" regional economy has certain research value. This paper focuses on the international tax agreement signed by China and the countries along the "Belt and Road" line, which has important research value. It strengthens the overall study of all Chinese and foreign tax treaties in Belt and Road region, and makes up for the gaps in the existing research on specific tax agreements. On the other hand, this paper puts forward some suggestions for the perfection of the legal limitations of Chinese and foreign tax treaties. According to the characteristics of Belt and Road, this paper puts forward the conception of the future development of the Agreement, which has certain practicability and pertinence. This paper is composed of four parts of the introduction and the text. The text part is based on the perspective of "Belt and Road", first of all, This paper studies the status quo of the signing of the State tax Agreement between China and Belt and Road, including the signing situation, the reasons and the relevant classification. Secondly, it analyzes the specific contents of the Chinese and foreign tax treaties, including the basic framework of the agreement and the analysis of some key clauses. Key provisions include permanent establishment, operating profit, three major investment income, mutual consultation procedures and information exchange provisions. This paper analyzes the positive role and the legal limitation of the tax treaties between China and the countries along Belt and Road. Finally, it puts forward some suggestions on how to perfect the tax treaties between China and other countries, including two aspects: on the one hand, In view of the legal limitations of Chinese and foreign tax treaties, this paper puts forward corresponding suggestions, including perfecting the identification of partnership residents, strengthening the crackdown on tax evasion, and introducing arbitration clauses to resolve tax disputes. On the other hand, considering the characteristics of the regions and countries along the route under the background of "Belt and Road", this paper puts forward the development concept of Sino-foreign tax agreements, including the introduction of multilateral tax agreements between China and foreign countries. Set up the tax cooperation mechanism of Belt and Road and form the model agreement suitable for Belt and Road.
【学位授予单位】：武汉大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D996.3

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