试论国家税收管辖权及其冲突之协调

On Coordination of Conflict and National Jurisdiction of Taxation

国家税收管辖权是国家主权在国际税收领域的具体体现。一国在尊重他国主权和遵守国际税收惯例的前提下,便可独立自主地行使征税权。正由于各国选择适用的税收管辖权类型不同,而导致了税收管辖权的冲突。对国际上普遍实行的居民税收管辖权和所得来源地税收管辖权及其认定标准进行探讨,同时也对国际税收协定与中外税收协定中关于管辖权冲突的解决原则和方法加以比较分析,以期为我国征税权的公平实施提供有益的参考。

Jurisdiction of taxation is a concrete reflect of a state sovereignty in international tax field. If one country respects other countries' state sovereignty and international taxation consuetude, it can perform right of taxation independently. Different jurisdiction of taxations leads to conflicts on jurisdiction of taxation. Inquiring jurisdiction of taxation and income at source, comparing and analyzing the solve principle and way about conflict of jurisdiction.