“一带一路”税收争议相互协商程序机制的调整完善

Adjustment and Optimization of MAP Mechanism in BRI Tax Dispute

对于“一带一路”跨境投资经营中的税收争议,中国与已签订税收协定的56个“一带一路”沿线国家之间形成了国家间的相互协商程序(MAP)机制。在“一带一路”沿线区域,这种以缔约方税务主管当局间的相互协商为核心与特征的争议解决机制具有明显的适宜性与重要性。然而,随着“一带一路”建设的深入发展,跨国投资、经营活动面临着更多、更复杂的税收争议,现有的MAP机制已日益凸显其局限与不足。为进一步提升“一带一路”跨境税收争议解决的效率与实际效果,中国应参考借鉴关于MAP机制调整完善的各种建议和要求对其全面调整更新。为此,应针对MAP启动与运作方面的主要障碍与缺陷问题,如主管当局不当拒绝其申请与启动及其异议救济的问题,明确允许进入MAP的争议问题范围,MAP案件的处理效率及效果问题,对相关规则与制度进行调整与改进。同时,针对影响纳税人权益的相关问题,如MAP期间是否暂停征税问题,MAP案件的“打包”处理问题,合理确定与调整相应的配套规则。

For the tax dispute in the cross-border investment and business activities under“the Belt and Road Initiatives(BRI)”,China has formed a mutual agreement procedure(MAP)mechanism with the 56 BRI countries that have signed tax agreements.In the BRI regions,this dispute settlement mechanism with mutual agreement between taxation competent authorities of contracting parties is obviously appropriate and important.However,with the further development of“the Belt and Road Initiatives”,the cross-border investment and business activities are faced with more and more complicated tax disputes,thus the existing MAP mechanism has increasingly highlighted its limitations and deficiencies.In order to further improve the efficiency and practical effect of BRI cross-border tax dispute resolution,China should comprehensively adjust and update the MAP mechanism with reference to various suggestions and requirements on the adjustment and improvement of the MAP mechanism.Therefore,the relevant rules and systems should be adjusted and improved in view of the major obstacles and shortcomings in the initiation and operation of the MAP,such as issues of improper refusal by the competent authority to apply for and initiate MAP and its remedies,issues of further clarification of the scope of controversial issue that have access to MAP,and issues of efficiency and effectiveness in handling of the MAP cases.At the same time,in response to the relevant issues affecting taxpayers’rights and interests,such as whether to suspend taxation during the MAP period and the package handling of MAP cases,the corresponding supporting rules should be reasonably determined and adjusted.