国家税务总局关于受益所有人认定的“9号公告”相关问题探析

Analysis on the Issues Related to “Notice No. 9” of the State Administration of Taxation on the Identification of the Beneficial Ownership

作为传统反避税规则之一的受益所有人规则目前仍然存在一定的模糊性,尽管经过OECD近些年的努力,通过范本注释的方式对该概念的范围进行了相对明确的定义。我国在理解和运用OECD范本中的受益所有人概念时存在一定的认识误区和不同规则之间的混同,需要在实践中进行进一步厘清。

The benefit owner rule,which is one of the traditional anti-tax avoidance rules,still has some ambiguity. Although the OECD has made efforts in recent years,the scope of the concept has been relatively clearly defined by means of template annotation. When China understands and uses the concept of beneficiary owner in the OECD model,there is a certain misunderstanding and confusion between different rules,which needs to be further clarified in practice.