我国最新税收协定发展解读  

Latest Developments of Tax Treaties Concluded by China

作　　者：何杨[1] 张国承[2] 卜权政 

机构地区：[1]中央财经大学税务学院,北京100872 [2]北京大学光华管理学院.北京100871

出　　处：《国际税收》2014年第5期45-49,共5页International Taxation In China

基　　金：国家自然科学基金青年项目“跨国公司利润转移的规模、动因和机制:基于在华外商投资企业微观数据的实证研究”(项目批准号71103210);第51批博士后面上项目“税收负担与在华跨国公司利润流向的实证研究”(项目批准号:2012M510657)的阶段性成果

摘　　要：近年来,我国对早期税收协定的修订取得了显著成果。一批新协定的签署和生效将有助于我国适应经济全球化新形势,促进国际国内要素有序自由流动、资源高效配置。这些新协定既具有一定的共同点,反映了我国所得税税制的新变化和税收管辖权定位的调整;同时也具有各自不同的特征,如中英协定中关于服务常设机构的条款、中法协定中关于合伙企业的条款等。In recent years, China has made prominent achievements in amending previous tax treaties, and a new batch ot tax treaties have been signed and come into force, which would greatly help China get adjusted to the new situation of economic globalization, make the key international and domestic elements flow freely and resources deployed efficiently. The new tax treaties share the certain common features which reflect the new changes of income tax system and adjustment of tax jurisdiction; and also have different characteristics, such as the provision concerning PE service in the tax treaty between China and UK, the provision about the partnership in the tax treaty between China and France.

关 键 词：税收协定 合伙企业 常设机构 

分 类 号：F812.42[经济管理—财政学]