“一带一路”国际税务调解的地位证立与机制建构

B&R International Tax Mediation Status Justification and Mechanism Construction

"一带一路"国际税收争议解决机制主要包括相互协商程序、国际税收仲裁、国际税务调解、国际司法方式等。在税法简化理论和功能适当原则的双重指引下,较之于相互协商程序、国际税收仲裁、国际司法方式等税收争议解决机制,国际税务调解在组织、结构、程序、人员等要点上更具优势、更有效能,并契合"一带一路"核心理念,在"一带一路"建设初期,更适宜成为"优选+核心"的国际税收争议解决程序,应予倡行。当发生国际税收争议时,沿线各国可以相互协商程序和国际税务调解为二选一的首要选择,鼓励税收争议更多地通过调解渠道解决,若无法解决,方可适用国际税务仲裁,以国际司法方式为最后手段,如此有利于提高国际税收争议解决效率,增强我国区域经济影响力。国际税务调解服务"一带一路",理论上要协调好与税收主权、税收公平、税收法治等税法原理的关系,遵从其要义;实务上要在税法原理指导下,借鉴《国际商会调解规则》《联合国国际贸易法委员会调解规则》《美国仲裁协会调解规则》等经典制度例,结合我国丰富的税务调解经验,从主体要素、客体要素、规则要素以及保障要素出发,健全"一带一路"国际税务调解的程序机制,以向世界输出中国最佳实践,深化"一带一路"建设。

The Belt and Road international tax dispute settlement mechanism mainly includes mutual agreement procedure,international tax arbitration,international tax mediation,international judicial mode,etc.Under the guidance of tax law simplification theory and functional suitability principle,compared with other settlement mechanisms,such as mutual agreement procedure,international taxation mediation and international judicial method,international tax mediation has more advantages and more effective in terms of organization,structure,procedures,personnel,etc.It fits the core spirit of"the Belt and Road".At least in the early stage of B&R initiative,international tax mediation is suitable for becoming"preferred+core"of international tax dispute resolution procedures and should be promoted.When international tax disputes occur,countries along the route can use mutual agreement procedure and international tax mediation as the first choice.Tax disputes are encouraged to be resolved through mediation channels.If they cannot be solved,international tax arbitration can be applied,and international judicial means shall be the last resort.This is conducive to improving the efficiency of international tax dispute resolution and enhancing China’s regional economic influence.To promote International tax mediation serving B&R,we should learn from International Chamber of Commerce Mediation Rules,UNCITRAL Conciliation Rules and American Arbitration Association’s Mediation Rules,combined with relevant theories,proceed from main,guest,rules and safeguard elements,improve procedural mechanism of B&R international tax mediation.we should also export China’s best practices to world and deepen B&R initiative.