刍议税收协定执行中的所得定性问题  

A Tentative Analysis on Income Type Determination in Tax Treaty Implementation

作　　者：刘建[1] 

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《涉外税务》2008年第10期40-43,共4页International Taxation In China

摘　　要：对所得的定性在税收协定执行中居于十分重要的地位。一般而言,所得的性质不同,所得的税收管辖权与税收待遇也不尽相同。目前,由于不同性质所得之间的界限模糊、各国的税法存在差异等原因,准确对所得定性非常困难。本文认为,我国应采取明确国内税法对所得的定义、扩大特许权使用费的范围等策略来应对所得定性问题所带来的挑战。This paper argues that income type determination is of key importance in tax treaty implementation. Generally speaking, different types of income apply to different tax treatments arid tax jurisdiction- Currently, owing to dimly defined income types and disparities in national tax laws, many difficulties remain in the practice of income type determination. Aiming at this issue, the paper proposes some countermeasures, such as figuring out a clear definition of income types and expanding the scope of royalties in domestic tax laws.

关 键 词：税收协定 所得 定性 税收管理 

分 类 号：F812.42[经济管理—财政学]