国际税收争议解决机制的新发展及其应对  

New Development of International Tax Dispute Resolution Mechanism and Its Countermeasure

作　　者：卢颖异 Lu Yingyi

机构地区：[1]武汉大学法学院

出　　处：《法学》2023年第4期174-191,共18页Law Science

基　　金：国家社会科学基金重大项目“‘一带一路’建设与中国国际税收法律制度改革创新研究”(批准号:18ZDA100)的阶段性成果。

摘　　要：经济全球化和数字化的高速发展为资本跨境流动创造了条件,但在经济快速发展的同时,法律规则的滞后性导致国家间税制协调和税收利益分配方面的矛盾日益凸显。为了消除国际经济交往中的税收冲突,世界各国开始尝试对传统国际税收争议解决机制进行改革。美国在双边税收协定网络中引入了强制性仲裁程序,欧盟从《仲裁公约》到《争议解决指令》,实现了类仲裁机制的设置和完善,OECD全球税改方案提出了具有强制性、有约束力的争议预防与解决机制。中国作为深度参与全球税收治理的发展中国家,应从纵深发展和横向辐射两个角度探索争议解决机制的完善思路,充分发挥“一带一路”倡议的引领作用,在国际合作中设置多边税收争议解决常设机构,在国内区域间引入咨询委员会独立意见程序,以此提高区域间税收争议的解决效率,为国际税收协调提供创新性产品,同时推动中国深度参与全球税收治理。The rapid development of the globalizing economy and digital economy has created conditions for cross-border capital flow,but the lag in legal rules has also resulted in visible contradictions in the coordination of tax systems and tax benefit distribution among countries.Some countries and regions have begun to reform the traditional international tax dispute resolution mechanism in order to eliminate tax conflicts in international economic interplay.The United States has included mandatory arbitration procedures in some bilateral tax treaties;the EU has established and improved similar tax arbitration mechanisms under the Arbitration Convention and Dispute Resolution Directive;and the OECD Global Tax Reform Plan proposes a mandatory and binding dispute prevention and resolution mechanism.As a developing country deeply involved in global tax governance,China should investigate ways to improve the dispute resolution mechanism,fully exploit the leading role of the"Belt and Road"initiative,establish a permanent multilateral tax dispute resolution body in international cooperation,and implement the advisory committee's independent opinion procedure between domestic tax jurisdictions.Improve the efficiency of international tax dispute resolution,provide innovative products for international tax coordination,and promote China's comprehensive participation in global tax governance through these means.

关 键 词：国际税收协调 税收争议解决 相互协商程序 税收仲裁 

分 类 号：D996.3[政治法律—经济法学]