开放型经济新体制下我国跨境税收争议解决机制探索  

On Cross-border Tax Dispute Resolution Mechanism under the New Open Economic System of China

作　　者：安然 柴劲松 金文英 AN Ran;CHAI Jinsong;JIN Wenying

机构地区：[1]吉林财经大学税务学院 [2]国家税务总局吉林省税务局

出　　处：《国际税收》2022年第10期53-61,共9页International Taxation In China

基　　金：国家税务总局2022年度税收科研课题“‘一带一路’背景下国际税收治理体系建设研究”的阶段性研究成果。

摘　　要：国际经贸格局调整及全球产业链重构给我国开放型经济发展带来诸多挑战,“走出去”企业也因各国税制改革和国际规则变化面临更多风险与不确定性,跨境税收争议频发。跨境税收争议解决的有效性和及时性与纳税人利益密切相关,也关系到我国企业对外直接投资成本。但我国目前的跨境税收争议解决在制度和程序方面均存在不足。本文建议,从拓宽税收协定网络、增加税收确定性服务供给、提高税收争议解决效率和健全风险防控体系等方面着手,建立与更高水平开放型经济相匹配的跨境税收争议解决机制,为高质量双向投资提供支撑和保障。The adjustment of the international economic and trade pattern and the reconstruction of the global industrial chain have brought many challenges to the development of China’s open economy.“Going Global”enterprises also face more risks and uncertainties due to the tax reforms of various countries and changes in international rules,and there are also frequent cross-border tax disputes.The effectiveness and timeliness of cross-border tax dispute resolution are closely related to the interests of taxpayers and the cost of OFDI by Chinese enterprises.However,current cross-border tax dispute resolution in China is insufficient in both systems and procedures.This paper puts forward relevant suggestions,including expanding tax treaty network,increasing the supply of tax certainty services,and improving the efficiency of tax dispute resolution and the risk prevention and control system,so as to establish a cross-border tax dispute resolution mechanism matching with a higher level of open economy and provide support and guarantee for high-quality two-way investment.

关 键 词：开放型经济 跨境税收争议 税收确定性 相互协商程序 预约定价安排 

分 类 号：F812.42[经济管理—财政学]