相互协商程序与我国税收争议解决机制的衔接

The Connection between Mutual Agreement Procedure and China’s Tax Dispute Resolution Mechanism

相互协商程序作为国际税收争议解决的主要方式,它与国内的行政复议、行政诉讼争议解决机制的有效衔接对于保障纳税人的合法权益非常重要。现行《税收征管法》没有明确相互协商程序与目前国内行政复议、行政诉讼的关系,如果仅按照现有法律条文和规范性文件执行,则会出现各种衔接不顺畅的问题。因此,建议完善《税收征管法》第八十八条的规定,将相互协商程序定位为与行政复议并行的救济方式,如果纳税人对相互协商程序的结论不服,不必再经行政复议程序即可提起行政诉讼。此外,建议我国将暂停征税作为启动相互协商程序的制度安排。

As the main way to solve international tax disputes,MAP is very important to safeguard the legitimate rights and interests of taxpayers. The Law on the Administration of Tax Collection does not clearly define the relationship between the MAP and the current domestic administrative review and administrative litigation. If the implementation is only in accordance with the existing legal provisions and normative documents,there will be various problems of unsmooth connection. Therefore,it is suggested to improve the provisions of Article 88 of the Law on the Administration of Tax Collection,and set the MAP as a relief method parallel to administrative review. If the taxpayer disagrees with the conclusion of the MAP,he/she can file an administrative lawsuit without going through the administrative review procedure. In addition,it is proposed to use the suspension of taxation as an institutional arrangement for initiating MAPs.