关于多边自由贸易协定与税收措施关系的思考:以RCEP、CPTPP为参照

Some Thoughts on the Relationship Between Multilateral Free Trade Agreements and Tax Measures: Taking the RCEP and CPTPP as References

RCEP与CPTPP均是以WTO的关贸总协定规则为基础,涵盖货物贸易、服务贸易与投资、知识产权与电子商务等内容,框架和逻辑大致相同。两者之间的重要差异除关税优惠、市场开放程度和争议解决机制强度之外,重要的一点即自贸规则适用税收措施范围的不同。本文通过对协定目的和一般规定、货物贸易、服务贸易与投资、营商环境等不同类型自贸协定规则的分类研究,认为从货物贸易到服务贸易,再到跨境数字贸易、知识贸易,自贸规则的税收监管实现了从关税为主的“边境措施”,到国内税为主的“边境内措施”,再到以国际税收规则为主的国际性措施的“三级跳”。自贸协定市场开放程度越高,争议解决机制越强,税收措施适用的范围就越广,税收在自贸协定区域发展中的作用就越大。在此基础上,本文提出了几点建议,包括自贸协定的开放性越强,税收措施的重要性就越能体现;根据多边自贸协定的不断发展,推进税制结构优化和征管手段简化;中国税务要在促进RCEP高质量发展上起到先行军的作用。

Both the RCEP and CPTPP are based on the WTO’s GATT rules, covering trade in goods, trade in services and investment, IP and e-commerce. The framework and logic are roughly the same. In addition to tariff preferences, the level of market openness and strength of dispute resolution mechanisms, the important differences between the two are the scope of tax measures applicable to free trade rules. Based on the research of different types of free trade agreement rules, the paper argues that from trade in goods to trade in services, to cross-border digital trade and knowledge trade, the tax supervision of free trade rules has achieved a “triple jump”. The higher the market openness of free trade agreements, the stronger the dispute resolution mechanism, the wider the application scope of tax measures, and the greater the role of taxation in the regional development of free trade agreements. On this basis, the paper puts forward relevant suggestions, including the more open the free trade agreement is, the more important the tax measures will be;promoting the optimization of taxation structure and the simplification of tax collection and management methods;Chinese taxation should play a leading role in promoting the highquality development of RCEP.