简析税收协定适用上的消极作用原则  

An Analysis on the Restrictive effect Principle in Applying Tax Treaties

作　　者：陈延忠[1] 

机构地区：[1]厦门海事法院,福建厦门361009

出　　处：《涉外税务》2007年第5期61-65,共5页International Taxation In China

基　　金：国家社科基金课题--<经济全球化进程中税收国际协调法律问题研究>(项目编号:03BFX047)的阶段性成果。

摘　　要：包括我国在内的许多国家都承认税收协定具有优先适用的地位。但是对税收协定的优先性,一些人可能存在一种误解,认为税收协定的优先性是指它绝对排除了与之冲突的国内税法的规定。实际上,税收协定遵循的是消极作用原则,这一原则是由税收协定的宗旨——消除国际双重征税所决定的,也是得到各国普遍承认的。消极作用原则的含义包括:税收协定对缔约国的课税权起到限制作用;税收协定不能为缔约国创设或扩大征税权,不能加重纳税人的负担。根据消极作用原则,我国税务机关和法院在适用税收协定时,应注意税收协定的适用顺序。Most of the countries including China acknowledge the priority of tax treaties over domestic tax laws However, a misunderstanding may exist that the priority of tax treaties precludes contravening domestic tax provisions. This paper notes that, tax treaties are applied according to the negative influence principle in practice. The restrictive effect of tax treaties derives from the object of tax treaties, i.e elimination of international double taxation. This principle is universally recognized by most countries. The restrictive effect means that tax treaties restrict rather than widen or expand taxing rights of contracting states. The paper also puts forward some suggestions for the Chinese tax authority and courts to apply tax treaties In a proper manner .

关 键 词：税收协定 优先性 限制性 

分 类 号：F812.42[经济管理—财政学]