美国仲裁机构税收政策初探

American arbitration structure tax collection policy probing

仲裁机构是顺应解决商事争议的需要发展起来的。商事纠纷多发性、专业性及私密性等特点,决定了诉讼解决模式无法满足所有商事主体需要;现代司法资源的有限配置也需要多元化纠纷解决方式来分流案件。本文选取极具代表性的美国非营利性仲裁机构适用税收政策进行分析,介绍了美国非营利性仲裁机构的免税范围规定、资格认定、关联的私人利益与营利性所得的税收安排以及信息披露与监管制度安排,并在此基础上得出了在法规体系、税收优惠政策、区别对待及监管机制方面促进我国仲裁机构发展之有效经验。

Arbitral bodies have emerged in compli- ance with the settlement of commercial disputes. The multiplicity, specialty, and confidentiality of com- mercial disputes result in the fact that litigation resolution mode will not meet the needs of all commer- cial subjects. The limited allocation of judicial re- sources also calls for an alternative？dispute？resolu- tion to distribute cases. This article selects the rep- resentative U.S. tax policy analysis, introduces the scope of exemption of the non-profit arbitral bodies, qualification, arrangement of related private inter- ests and income tax as well as information disclosure and arrangements for control system. On this basis, it comes to an effective experience to promote the devel- opment of the arbitral bodies in our current regula- tion, tax concession policy and different tax treat- ment as well as the regulatory mechanism.