服务对外开放 推动合作共赢--新时代我国税收协定工作十年回顾  

Serving the Opening up and Promoting Win-Win Cooperation: Review of the Tax Treaty Developments in China in the Past Decade

作　　者：熊艳[1] 李巧郎 邓睿 XIONG Yan;LI Qiaolang;DENG Rui

机构地区：[1]国家税务总局财产和行为税司 [2]国家税务总局国际税务司 [3]国家税务总局驻北京特派员办事处

出　　处：《国际税收》2023年第3期10-16,共7页International Taxation In China

摘　　要：党的十八大以来,中国税务部门持续深化国际税收合作,推动构建合作共赢的国际税收体系。其中,税收协定工作作为国际税收的基础,围绕共建“一带一路”、“放管服”改革、国际税收规则调整等国内国际重要议题深入推进,在服务对外开放、推动合作共赢方面发挥着积极作用。本文从税收协定谈签、跨境涉税争议相互协商、税收协定执行管理、参与国际税收规则制定等角度,回顾了过去十年的中国税收协定工作。Since the 18^(th) CPC National Congress,the tax authority of China has continued to enhance the international taxation cooperation to establish a win-win international taxation system.As the basis of international taxation,the developments in the area of tax treaty in China have provided momentum for the opening-up policy and win-win cooperation,especially in the aspects related to the Belt and Road Initiative,the reform of government functions,the changes of international taxation rules.This paper reviews the tax treaty developments in China in the past decade from the perspectives of tax treaty negotiation,cross-border tax disputes resolution through mutual agreement procedure,tax treaty implementation,and the participation in the international taxation reform.

关 键 词：税收协定 相互协商 协定执行 国际税收规则 

分 类 号：F810.42[经济管理—财政学]