中国的涉外税法与国际惯例及WTO规则的冲突与协调

The Conflict and Coordination Amorg Chinese Foreign Tax Law,International Tax Convention and WTO Regulations

中国涉外税法与国际税收惯例及WTO的规则在经济全球化的进程中存在许多冲突,特别是在涉外所得税与关税方面,对于税收管辖权、税收优惠、防范国际避税、国际税收协定等方面的规定。分析涉外税法与国际税收惯例、WTO的一些规则及相互冲突等问题,并对中国涉外税法及适用进行相应的一些改革,这对于达到与国际税收惯例及WTO规则的协调很有必要。

There exists many conflicts among Chinese foreign tax law, international tax convention and WTO regulations, esp, in the aspect of income tax and custom duties, such as jurisdiction of tax, tax preference, prevention of international tax avoidance and international taxation agreement. The paper analyzes these conflicts and proposes a reform on Chinese foreign tax law to coordinate a international tax convention and WTO regulations.