东北亚四国跨境税收协调与合作问题研究

发布时间：2018-05-24 00:40

本文选题：东北亚 + 税收协调　；参考：《税务研究》2017年08期

【摘要】：近年来中国与韩国、日本和俄罗斯的双向投资呈增长趋势。中国、韩国、日本、俄罗斯(以下简称"东北亚四国")投资增长的法律原因主要体现于双边投资协定对投资的保障以及税收制度的促进作用。为避免税收对投资的阻碍作用,东北亚四国应当加强税收协定协调和反避税合作。一方面,中韩以及中日可以考虑参照新修订的《中俄双边税收协定》,适当降低双边的限制税率,以利于中国与韩日的双边经贸投资。另一方面,东北亚四国在跨境税收协调与合作中应当共同打击税收协定滥用行为以保护各国税基。考虑到"受益所有人"概念的局限性以及利益限制规则的复杂性,东北亚四国在今后签订或修订税收协定时,应当以主要目的测试条款为主要的反协定滥用规则。
[Abstract]:In recent years, the two-way investment between China and South Korea, Japan and Russia is increasing. The legal reasons for the investment growth of China, Korea, Japan and Russia are mainly reflected in the bilateral investment agreements (bits) to protect investment and promote the tax system. In order to avoid the effect of tax on investment, the four countries in Northeast Asia should strengthen the coordination of tax treaties and anti-tax avoidance cooperation. On the one hand, China and South Korea, as well as China and Japan, may consider reducing the bilateral restricted tax rates according to the newly revised Sino-Russian bilateral tax Treaty, so as to benefit the bilateral economic and trade investment between China and South Korea and Japan. On the other hand, the four countries in Northeast Asia should jointly crack down on the abuse of tax treaties in order to protect the tax base in cross-border tax coordination and cooperation. In view of the limitation of the concept of "beneficial owner" and the complexity of interest restriction rules, the four countries in Northeast Asia should take the main purpose test clause as the main anti-agreement abuse rule when signing or revising tax agreements in the future.
【作者单位】：武汉大学法学院;
【基金】：国家社会科学基金重点项目“后BEPS时代中国完善国际反避税的法律问题研究”(批准号:16AFX024) 教育部人文社会科学重点研究基地重大项目“中国参与全球税收治理法律问题研究”(批准号:15JJD820005)的阶段性研究成果
【分类号】：F811.4

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