完善我国跨境税收争议解决机制的若干对策  

Improving Cross-Border Tax Dispute Resolution Mechanism in China

作　　者：朱炎生[1] Yansheng Zhu

机构地区：[1]厦门大学法学院

出　　处：《国际税收》2020年第5期20-25,共6页International Taxation In China

摘　　要：当前,就中国解决跨境税收争议的国际机制而言,相互协商程序处于完全主导地位,然而数据显示,该机制的运行效率偏低,未决案件数量具有明显上升趋势。有鉴于此,根据国际上相关的"最低标准"和"最佳实践"完善相互协商程序机制固然要紧,引入约束性税收仲裁机制以克服相互协商程序的"有敦促无强制"的固有缺陷也实属必要。The Mutual Agreement Procedure(MAP) has been playing a dominant role in international mechanism for crossborder tax dispute resolution in China. However, the data shows that the operation efficiency of the MAP in China is low, and the number of outstanding cases has shown an obvious increase. In view of this, it is of course important to improve the MAP mechanism in accordance with internationally recognized "minimum standard" and "best practices", and it is also necessary to introduce the binding tax arbitration to overcome the inherent deficiencies of the MAP.

关 键 词：跨境税收争议解决机制 相互协商程序 约束性税收仲裁 

分 类 号：F810.4[经济管理—财政学]