OECD支柱一方案税收争议预防与解决机制研究

Research on Tax Dispute Prevention and Resolution Mechanism of OECD Pillar One Scheme

作为提高税收确定性的关键,争议预防与解决机制是数字经济国际税改支柱一方案的重要内容。与传统的税收争议解决机制相比,支柱一方案的争议预防与解决机制具有多边性、强制性、高效性等特征。在保证确定性的同时,该机制对于各国税收主权的挑战、高昂的实施成本、忽视对于纳税人程序权利保护等问题也值得关注。为了应对支柱一争议预防与解决机制的挑战,本文建议,在基本理念方面,应注重裁判方独立性与受制性的平衡、公平与效率的平衡以及国家利益与纳税人权利的平衡;在具体路径方面,有必要加强对发展中国家的支持,提升机制运行效率,保障纳税人的程序权利以及完善决定小组程序等。

As the key to improving tax certainty, dispute prevention and resolution mechanism is an important part of Pillar One. The nature of multilateralism, mandatory and high efficiency of Pillar One dispute prevention and resolution mechanism distinguishes it from traditional dispute resolution mechanisms. While ensuring certainty, the mechanism raises concerns about the challenges to national tax sovereignty, the high cost of implementation and the lack of protection of taxpayers’ procedural rights. In order to respond to the challenges of Pillar One dispute prevention and resolution mechanism, the paper proposes that in terms of basic ideas, it’s important to strike a balance between the independence and restraint of the adjudicators, fairness and efficiency as well as national interests and taxpayers’ rights;in terms of specific approach, it is necessary to provide more support for developing countries, improve the efficiency of the mechanism, protect the procedural rights of taxpayers and improve the determination panel process.