共同解释原则下中国法院解释税收协定的路径构建  

Approach for Chinese Courts to Interpret Tax Treatiesunder the Principle of Joint Interpretation

作　　者：郑林 ZHENG Lin

机构地区：[1]厦门大学法学院,厦门361005

出　　处：《华侨大学学报（哲学社会科学版）》2023年第3期114-125,共12页Journal of Huaqiao University(Philosophy & Social Sciences)

基　　金：国家社会科学基金重大项目“推动构建更加公正合理的国际税收治理体系”(202DA104)。

摘　　要：中国作为经济大国、政治大国、税收大国,现有105个已生效的避免双重征税协定(以下简称税收协定),中国法院解释税收协定应遵循何种路径,国内相关法律法规及司法实践对此并未明确;BEPS公约于2022年9月1日对中国生效,理论上任何一项跨境交易所得都有可能会涉及税收协定及BEPS公约的适用,中国法院作为税收协定解释的重要行为者,必将面临更加复杂的协定解释难题。在人类命运共同体的理念指引下,中国法院应秉承务实的中间立场,通过共同解释的国际司法对话渠道,以《维也纳条约法公约》为基础,坚持上下文自主解释优先,构建适合中国的税收协定解释路径,从而处理好国内税法和BEPS公约及税收协定的关系,信守国际条约义务,增强协定伙伴对中国司法制度的理解和信心,同时维护国家税收利益以及跨国纳税人的正当税收权益。As a major economic,political and tax state,China currently has 105 effective treaties to avoid double taxation(hereinafter referred to as tax treaties).The approach that Chinese courts should follow when interpreting tax treaties is not clear in relevant domestic laws,regulations,and judicial practice;Furthermore,the multilateral convention on the implementation of measures related to tax treaties to prevent Base Erosion and Profit Shifting(hereinafter referred to as BEPS Convention)has entered into force for China from September 1,2022.Theoretically any income from cross-border transactions may involve the application of tax treaties and the BEPS Convention.As an important actor in the interpretation of tax treaties,Chinese courts will certainly face more complex challenges in treaty interpretation.The Chinese courts should adhere to a pragmatic and intermediate stance and construct an approach suitable for China to interpret the tax treaties through the international judicial dialogue of joint interpretation,based on the Vienna Convention on the Law of Treaties and adhering to the priority of context independent interpretation.And such an approach is essential for Chinese courts to properly handle the relationship between domestic tax laws and BEPS convention and tax treaties,to abide by international treaty commitments,enhance the understanding and confidence of treaty partners in China's judicial system,and simultaneously protect national tax interests and the legitimate tax rights of interests of multinational taxpayers.

关 键 词：条约解释 税收协定解释 共同解释原则 《维也纳条约法公约》 

分 类 号：D996.3[政治法律—经济法学]