中美双边投资协定税收条款比较及中国的策应

Comparison between China and the USA on Taxation Clauses in BIT and Proposal for China

长期以来,国际投资争端中的涉税问题一直游离于国际投资条约框架下的投资争端解决程序之外,而多采用双重税收协定中的"政治性"解决程序。因此晚近BIT中,多奉行对税收问题的"特定例外条款"的规定模式,随着投资争端解决"去政治化"的趋势,一些国家逐渐将税收措施问题有限制地纳入到BIT中。美国是一直坚持将税收措施问题纳入双边投资协定的典型国家,也是双边投资协定中税收措施规定走得较为超前的国家。中国近年来的缔约实践逐渐向美式BIT税收条款靠近,这也成为中美BIT文本谈判的现实基础。但还需从规定模式、适用范围和前置程序三个方面协同推进中国BIT税收条款的发展。

Taxation disputes have not been involved in the settlement system of international investment disputes but in political system of Double Taxation Treaty for a long time. Taxation disputes are always seen as the specific exception in the latest BITs. Limited taxation affairs have grown up into the BITs along with the dew political trend of thc settlement of the international investment disputes. The USA is a typical and advanced coun- try to provide taxation affairs in the BITs. The latest Chinese practices of BITs approach the ones of the USA, which turns into the basis for negotiation of the Sino-USA BIT. China could promote the taxation clauses in BITs from the model of providing, the scope of application and the procedure of preparatory.