海峡两岸税收协调新论——以两岸租税协议为切入点

On the Cross-Strait Tax Coordination——Based on the Cross-Strait Tax Agreement

2015年8月25日最新签订的两岸租税协议,是为了回应目前两岸税收协调中关于双重征税及防止逃避税的现实需求。协议的"适用对象条款",有利于降低解决历史遗留股权结构的交易成本;协议的"投资所得条款",有助于降低台湾企业股东的个人税负;动产租金不适用"特许权使用费"条款亦为未来台湾对大陆发展动产租赁产业留下空间;协议的"财产收益条款",表明大陆极大地让渡了税收管辖权;协议的"劳务所得条款",对解决两岸个人的双重征税问题有切实帮助。对于两岸税收协调关系及协议未来的完善,可以从"税收饶让条款的考虑"、"教师和研究人员条款的增补"及"两岸税收征管互助的全面建立"三个方面来考虑。

The latest tax agreement signed by the two sides on August 25, 2015 is intended to response to the actual need of the dual taxation in the cross-Strait tax eoordination and the prevention of tax evasion and avoidanee. The ＂provision of applieation＂ in the agreement is beneficial to the reduction of transition costs in tackling the equity structure left over by history. The ＂investment income provision＂ is helpful in cutting down the individual tax burden for the shareholder of Taiwan-invested company while the provision regarding the rent on movable estate which will not be governed by ＂franchising usage fee＂ will al- so leave room for the development of Taiwan＇s property leasing industry towards mainland in the future. On the other hand, the ＂property income clause＂ manifests the tax jurisdiction that the mainland has greatly alienated. And the ＂labor income provision＂ has practically helped to solve the problem of individual dual taxation between the two sides. For improving the tax coordination and the agreement in the future, the ＂tax sparing credit provision＂, the ＂addition to the provisions concerning teachers and researchers＂ and the overall establishment of the ＂cross-Strait reciprocal tax collection and administration＂ are the top issues that the two sides should take into consideration.