我国与“一带一路”沿线国家税收协定问题研究

论文总字数：17380字

摘 要

2013 年，习近平总书记提出了建设新丝绸之路经济带和海上丝绸之路这两项重大倡议，这一倡议的提出及实施为我国和沿线各国的密切合作带来新的契机。为了适应一带一路的新发展，中国加快了与沿线国家签订税收协定的进度，并修订了原有税收协定、根据新的形势引入新条款。

本文论述了签署税收协定在一定程度上可以避免双重征税、解决争议、提供税收优惠政策的优势，并以税收协定的具体条款为基础，对我国与沿线国家签订的税收协定主要条款进行了适度分析，本文指出，由于协定的滞后性，现有协定的条款依然存在重复征税、争议解决不及时、跨境偷漏税以及部分协定条款老旧的问题。最后，本文从探讨防止双重征税、防止滥用税收协定的角度出发，结合《多边税收征管公约》、《BEPS 多边公约》提出完善建议，希望能够有助于推进“一带一路”倡议的贯彻落实。

关键词：一带一路；税收协定；税收协定条款

Research On Tax Treaty Between China And Countries Along “One Belt And One Road”
Research On Tax Agreements In China Under The Background Of “One Belt And One Road”

Abstract

In 2013, general secretary Xi Jinping put forward two major initiatives to build a new silk road economic belt and a maritime silk road. The proposal and implementation of these two initiatives can bring new opportunities for close cooperation between China and countries along the silk road. In order to adapt to the new development of One Belt And One Road, China has accelerated the process of signing tax agreement with countries along the belt and road, revised the original tax agreement and introduced eight new articles according to the new situation.

The paper discusses the tax treaty signed to a certain extent, can avoid double taxation, dispute resolution, provides the advantage of the preferential tax policy, and on the basis of the specific provisions of the tax treaty, to our country along with the country the main clauses are analyzed in a modest tax treaty signed, the paper points out that due to the hysteresis agreement. The terms of the agreement of the existing agreement remains double taxation, dispute resolution, cross-border cheats product mot in time, and part of the agreement terms and conditions of the old problems. Finally, from the perspective of preventing double taxation and abuse of tax agreement, this paper puts forward constructive suggestions in combination with the multilateral tax collection and administration convention and the BEPS multilateral convention, hoping to promote the implementation of the “One Belt And One Road” initiative.

Keywords: “The Belt and Road”; Tax Convention; Tax Treaty Provisions

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1研究的目的和意义 1

1.2税收协定的含义和通用范本 1

1.3研究方法 2

1.3.1参考文献法 2

1.3.2对比分析法 2

第二章 税收协定的理论研究 3

2.1重复征税、国际避税的危害 3

2.2税收协定签署的原因 3

2.2.1税收中性 3

2.2.2双重征税、国际避税 3

2.2.3税收效应 4

2.3 国际税收协定签订的必要性 4

2.3.1体现税负公平，消除国际税收歧视 4

2.3.2兼顾居住国和来源国的税收利益 4

2.3.3加强国际合作 4

第三章 以“一带一路”签订税收协定为例 5

3.1“一带一路”沿线国家税收协定签署的整体情况 5

3.2我国签订“一带一路”税收协定的作用 8

3.2.1提高税收准确性，避免双重征税 8

3.2.2“走出去”的企业享受税收协定的优惠和保护 8

3.2.3防止国际间的逃避税 8

3.3“一带一路”沿线国家所签订税收协定的局限性 9

3.3.1双重征税不能完全避免 9

3.3.2税收争议解决的力度不足 13

3.3.3跨境偷避税问题 13

3.3.4税收协定没有全面覆盖 13

第四章 完善我国“一带一路”税收协定制度的建议 15

4.1 完善我国“一带一路”税收协定制度的建议 15

4.1.1修订税收协定条款，减少重复征税 15

4.1.2引入仲裁条款，解决争议问题 15

4.1.3采用多种方法，全面预防跨境偷避税 16

4.1.4加速与相关国家签订税收协定 16

结 论 17

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