中非避免双重征税协定存在的问题及对策  

Problems in the Agreements of the Avoidance of Double Taxation between China and African Countries and Their Improvement

作　　者：朱伟东[1] 王婷[2] ZHU Weidong;WANG Ting(Chinese Academy of Social Sciences;University of Chinese Academy of Social Sciences)

机构地区：[1]中国非洲研究院、中国社会科学院西亚非洲研究所 [2]中国社会科学院研究生院

出　　处：《国际贸易》2019年第11期44-51,共8页Intertrade

基　　金：中国非洲研究院中非联合研究项目“中非经贸关系可持续发展的法律保障”的阶段成果

摘　　要：避免双重征税协定在减轻纳税人负担、促进跨境投资贸易中发挥着重要作用。但中非目前的避免双重征税协定还存在如下问题:常设机构认定标准不统一、“居民”条款界定不一致、税收饶让条款不对称、税种范围更新不及时以及解决税收争议条款不完善等。目前,中非已签署18个避免双重征税协定,其中12个协定已生效。许多与中国有贸易往来的非洲国家尚未签署此类协议,考虑到中非经贸关系的发展趋势,中国应加快与非洲国家谈签或修订双边税收协定;协定中应完善对合伙企业居民身份和电子商务中常设机构的认定;协定应引入仲裁条款解决税收争议;中非间应形成适合的避免双重征税协定范本;应积极推进建立中非税务合作机制。只有重视并完善中非避免双重征税协定中存在的问题,才能为中非间经贸发展提供完善的法律制度保障,助力中非经贸关系长期健康稳固发展。The agreement of the avoidance of double taxation plays an important role in reducing taxpayers burdens of double taxes and promoting cross-border investment and trade.In terms of the agreements,there are still some defects in the agreements,including unclear provisions on permanent institutions,inconsistent definitions of residents'terms,asymmetric provisions on tax concessions,delayed updating of tax categories,and imperfect provisions on settling tax disputes.At present,China and African countries have signed 18 agreements on the avoidance of double taxation,12 of which have entered into force.Many other African countries that do business with China have not signed such agreements yet.Therefore,considering the rapidly developmental trend of China-Africa economic and trade relations,the authors suggest that China should speed up the negotiation or revision of bilateral tax treaties with African countries.The identification of partnership residents and permanent establishment in e-commerce shall be improved or included in the agreements;an arbitration clause shall be introduced to settle tax disputes.China and African Countries should reach an appropriate model of the Sino-African double taxation avoidance agreements and actively promote the establishment of tax cooperation mechanism.Only by attaching importance to improve the existing problems in the double taxation avoidance agreements between China and Africa,can we provide an excellent legal system for the economic and trade development between China and Africa and boost the long-term excellent and steady development of the economic and trade relations in the future.

关 键 词：中非贸易 双边税收协定 居民身份 

分 类 号：F81[经济管理—财政学]