对我国有关所得来源地判定标准修改的建议

A Proposal on Revising the Determining Criterion of Income Source in China

所得来源地判定是确定非居民企业或个人的所得在我国是否应负有纳税义务的基本标准。本文分析了当前我国税法有关所得来源地判定标准存在的一些问题,并根据《OECD税收协定范本》、《联合国税收协定范本》以及我国与其他国家签订的税收协定,提出了修改我国税法中有关所得来源地判定标准条款的建议。

The income source criterion is non-residents enterprises or individuals have of critical importance to determine whether the duty to pay taxes or not. This article analyzes some existing problems of the income sources determine criterion in our country. According to the OECD Tax Model Convention, UN Tax Model Convention and tax conventions between china and other countries, some suggestions are put forward that modifications shall be made to adjust the criterion of determining income sources.