RCEP涉税争端调解制度研究  

Research on the Mediation System of Tax-related Disputes in RCEP

作　　者：任超[1] 林美辰 Ren Chao;Lin Meichen

机构地区：[1]华东政法大学经济法学院

出　　处：《财政科学》2024年第7期128-139,共12页Fiscal Science

摘　　要：《区域全面经济伙伴关系协定》(RCEP)签署并生效后,更频繁的区域贸易所引发的涉税争端不容忽视。然而,相互协商程序无法适用和解决RCEP涉税争端,RCEP框架内也没有对此提供解决方案,不利于RCEP持续、稳定运行,也有损RCEP权威性和国际影响力。为此,本文以涉税争端调解制度为研究对象,指出调解的比较优势、自有优势,以及将其引入RCEP的必要性和可行性。同时,结合我国国际立场,指出我国推动建立RCEP涉税争端调解制度可获得的规则收益,并提出国际税收争端调解相关国内法的完善路径。最后提出RCEP框架下涉税争端调解制度建议:一方面,调解应以促进和替代功能为定位,形成与相互协商程序的协调机制;另一方面,构建RCEP涉税争端调解的一般原则与目标、适用范围与启动程序、机构和人员设置等具体制度。After the signing and entry into force of RCEP,tax-related disputes arising from more frequent re-gional trade cannot be ignored.However the mutual agreement procedures are unable to apply and resolve tax-related disputes in RCEP.RCEP does not provide a way to solve tax-related disputes,which is not con-ducive to the sustainable and stable operation of RCEP,but also undermines the authority and international in-fluence.Therefore,this article takes the tax dispute mediation system as the research object,and points out its comparative advantage,self-advantage and the necessity and feasibility of introducing it into RCEP.Meanwhile,according to China's international standpoint,the paper also points out the rule benefits of introducing mediation into RCEP,and puts forward the way of perfecting the related domestic law.Finally,a mediation system of tax-related disputes under the framework of RCEP shall be established.On the one hand,mediation shall be positioned to promote and substitute functions,and a coordination mechanism for mutual agreement procedures shall be formed.On the other hand,specific systems shall be established,including principles and objectives,scope of application and initiation procedures,organization and selecting of mediators.

关 键 词：RCEP 涉税争端调解 相互协商程序 国际税收治理 

分 类 号：F811.4[经济管理—财政学]