多边公约视角下我国对“一带一路”非居民财产收益课税问题研究

Research on China’s Taxation of Capital Gains from Belt and Road Non-resident Through the Perspective of MLI

截至2020年6月19日我国已对外签署107份避免双重征税协定,其中未生效5份。此外,我国于2017年加入《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》,并将101份上述协定列入被覆盖税收协定,其中涵盖"一带一路"国家及协定共56份,尚有8个沿线国家未与之达成相关协议。多边公约视角下探究解决我国对"一带一路"非居民财产收益课税问题,有助于通过解读公约具体规则帮助提升对多边工具的适用性认识,并且助力解决我国对沿线非居民财产收益课税及双重(不)征税问题,减少税基流失,深化与促进沿线各国经贸互动及人员往来。此外,或将助益于国内法的相关修订适时与国际接轨,并进一步巩固税基。

As of June 19,2020,China has signed 107 Double Tax Conventions( DTCs),of which 5 have not been in force. In addition,China signed the Multilateral Convenion to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting( MLI) in 2017 and listed 101 of the above DTCs as CTAs. The mentioned CTAs,which cover 56 “Belt and Road”countries with DTCs,and 8 countries along the route have not reached relevant agreements. It is of great significance to explore and solve China’s taxation of “Belt and Road”non-resident capital gains under the MLI: First,it can help to enhance the understanding of the applicability of multilateral instruments by interpreting the specific rule of the convention;second,it help solve problems of China’s taxation and double( non-) taxation of capital gains on non-resident along the route,also reduce the loss of tax base,deepen and promote economic and trade interaction and personnel exchanges between countries along the route;third,it will be helpful to bring relevant amendments to domestic laws into line with international standards and further consolidate the tax base.