《多边税收征管互助公约》与国内税法的关系  

The relationship between the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and Domestic Tax Law

作　　者：李茜[1] 

机构地区：[1]广东省国家税务局,广东广州510623

出　　处：《国际税收》2014年第2期26-29,共4页International Taxation In China

摘　　要：《多边税收征管互助公约》作为国际公法将广泛涉及我国税收征收管理的方方面面,对国家税收管辖权、司法适用、纳税人权利、税收征管水平等带来了一定冲击。本文通过审视《多边税收征管互助公约》,分析其对我国税收征管的影响,揭示其与国内税法的冲突和矛盾,探索二者之间协调运行的基本轨迹和框架。As a public international law,the Multilateral Convention on Mutual Administrative Assistance in Tax Matters will be widely involved in Chinese tax collection and management, bringing a certain impact on national tax jurisdiction, judicial application, the rights of taxpayers, tax collection and management level, etc, By reviewing the Convention, this paper analyzes the Convention＇s influence on Chinese tax collection and management, reveals the conflicts and contradictions between the Convention and Chinese domestic tax law, and explores the coordinated tracks and frames between the Convention and Chinese tax law.

关 键 词：国际税收 税法 国际协作 国际公约 

分 类 号：D996.3[政治法律—经济法学]