双边税收协定与最惠国待遇的关系辨析

Analysis of the Relationship Between Bilateral Tax Treaty and Most-favored-nation Treatment

双边税收协定处理的主要是直接税的国际协调问题,而最惠国待遇在贸易、投资等领域被广泛使用,但是在直接税领域却并不是一个普遍存在的待遇标准。WTO协定中的最惠国待遇并不适用于双边税收协定,我国对外谈签的双边税收协定也不包含最惠国待遇条款,我国在双边税收协定领域不承担最惠国待遇义务。

Bilateral tax treaty mainly deals with the issue of the coordination on direct tax.The most-favored-nation treatment is widely used in the fields of trade and investment,but it is not a general treatment in the field of direct taxation.The most-favored-nation treatment in the WTO agreement doesn't apply to bilateral tax treaties,the bilateral treaties between China and foreign states also preclude most-favored-nation treatment, and China has no obligation of most-favored-nation treatment in the field of bilateral tax treaties.