浅析我国涉外税法管辖权的范围和解决国际重复征税的方法

An Analysis Over Range of Jurisdiction of China's Foreign Tax Law and Approach to Solution of International Repeated Taxation

本文对国家税收管辖权的产生、确立,以及由于各国税收管辖权的冲突所产生的国际重复征税问题作了论述,并且着重论述了我国涉外税收法律制度中涉外税收管辖权的范围、对纳税人身份的确认和我国解决国际重复征税的措施。

The article constitutes an elaboration over the emergence and establishment ofurisdiction of tax law and over the problem of repeated taxation arising from conflictsin the different jurisdictions of tax laws of different countries.Emphasis is given tothe expounding of the right of competence of foreign tax laws in China's legal system,dentification of tax payer,and China's specific measures for the solution ofinternational repeated taxation.