碳排放交易的国际税法问题——两大税收协定范本的视角

International Tax Issues Related to Carbon Emission Trading

关于碳排放交易的国际税法问题,新版OECD范本和UN范本均已做出了回应。从目前情况来看,碳排放交易所得基本上适用范本第6条、第7条、第8条或第13条。作为世界上最大的CERs净输出国,我国应更多地关注来源地税收管辖权。关于常设机构的认定,应视国外合作方参与项目的方式和程度的不同分别划归场所型或劳务型常设机构;碳排放配额/抵免额应视作不动产的附属财产或不动产,但此种属性在初次交易后丧失,之后按动产对待。

As regards international tax issues related to carbon emission trading, new paragraphs have beenadded to the commentary on the OECD Model Tax Convention, whereas clarification and revision of UN ModelTax Convention is still under discussion. Currently, carbon emission trading is subject to Artciles 7,13,6 or 8 ofthe two tax treaty models. As the biggest exporting country of CERs, China should pay more attention to taxjurisdiction of sourcing states. In the author＇s opinion, a CDM projects should be classified as a permanentestablishment in the form of a fixed base of business or employees or other personnel providing services inaccordance with the different forms of foreign partners participating the projects. Furthermore, a carbon emissionpermit/credit should be treated as immovable property or property accessory to immovable property, but it losesthis trait once it is alienated for the first time. It should be treated as movable property afterwards.