中国双边税收协定的变化趋势及应对策略

The Changing Trend and Countermeasures of China’s Bilateral Tax Treaties

自2007年以来,中国和15个缔约国进行了双边税收协定修订工作。修订后的双边税收协定引入了一般反避税规则和特别反避税规则,完善了税收行政合作条款,突显了反避税的目的,并且通过提高常设机构的认定标准,减免投资所得的预提税率,以及扩大劳动所得条款的居民国征税权,体现了税收管辖权的立场向的转变。税收协定目的和税收管辖权立场变化的主要原因是中国实施了《企业所得税法》,签订了《多边税收征管互助公约》和《实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约》,以及推行“一带一路”倡议。中国在未来谈签、修订双边税收协定时,应兼顾来源地税收管辖权和居民税收管辖权,完善税收协定的反避税规则,积极和“一带一路”沿线国家谈签、修订双边税收协定。

Since 2007,China have been revised bilateral tax treaties with 15 contracting countries.The revised bilateral tax treaties firstly highlight the purpose of anti tax avoidance by introducing general anti avoidance rules and special anti avoidance rules,and by improving tax administrative cooperation clauses.Moreover,the position of tax jurisdiction has changed by improving the standard of permanent establishment,reducing the withholding tax rate of investment income,and expanding the resident country’s tax right of labor income clause.The main reasons for China revising bilateral tax treaties are as follows:firstly,China implemented the Enterprise Income Tax Law;secondly,China signed two multilateral tax treaties which are the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and the Multilateral Convention To Implement Tax Treaty Related Measures To Prevent Base Erosion And Profit Shifting;finally,China proposed The Belt and Road Initiative.Based on the above analysis,when China negotiates and revises bilateral tax treaties in the future,it is necessary to give consideration to both territorial jurisdiction and resident jurisdiction.Then China should introduce the anti avoidance rules to tax treaties.Finally,China should sign or amend bilateral tax treaties with specific countries along the Belt and Road in time.