税收主权与税收专约的解释依据  

Tax Sovereignty and the Interpretation Criteria of Tax Convention

作　　者：刘永伟[1] 

机构地区：[1]安徽财经大学法学院,教授蚌埠233030

出　　处：《中国社会科学》2013年第6期129-145,207,共17页Social Sciences in China

基　　金：国家社科基金重点项目"经济全球化背景下国际税收行政合作法律问题研究"(11AFX017)的阶段性成果

摘　　要：国家主权与国际法关系密切,国际法的发展水平取决于并反映着国家主权受到限制的程度。税收主权具有明显的绝对性,世界上不存在对税收主权进行限制的一般国际税法,税收专约不为缔约国创设国际法上的法律义务,也不构成对税收主权的限制。税收专约不受国际法调整,不是《条约法公约》的调整对象,法院没有义务适用公约对税收专约进行解释。税收主权所具有的绝对性是税收专约规定税务机关采国内法解释的真正原因,也是法院采国内法方法的根本原因所在。State sovereignty is closely linked with international law.The development level of international law depends on and reflects the extent to which state sovereignty is limited.Tax sovereignty has a distinctive characteristic of absoluteness.No general international tax law exists to limit tax sovereignty.The tax convention does not create legal obligations in international law for its state parties,nor does it pose a limit to tax sovereignty.The tax convention is not governed by international law or by the Vienna Convention on the Law of Treaties,and the court is under no obligations to interpret the tax convention in terms of Vienna Convention.The absoluteness of tax sovereignty is the true cause for the adoption of domestic law for interpretation in tax authorities as specified by tax convention,and the fundamental reason for the adoption of domestic law as a methodology in courts.

关 键 词：税收专约 解释依据 税收主权 

分 类 号：D996.3[政治法律—经济法学] D993.8[政治法律—国际法学]