国际税收争议解决中的税收确定性及中国方案

Tax Certainty and China's Solution in International Tax Dispute Settlement

追求税收确定性在国际税收争议解决过程中发挥着举足轻重的作用,国际社会积极探索效率与效力兼具的国际税收争议解决机制,以提高税收确定性。目前所推行的国际方案基本沿着事前预防和事后解决两大路径进行改良,但在提升确定性的效果上瑕瑜互见。中国应当主动参与国际税收争议解决机制的改革历程,考量主要国际方案在两大路径下保障税收确定性的优势与不足,推动多边化、高效率、约束力、多维度等元素的有效融合,从国际税收合作、创新争议解决方式、强化税收征管体系等方面构建中国方案。

The pursuit of tax certainty in the international tax dispute settlement process plays a pivotal role.The international community is actively exploring an efficient and effective international tax dispute resolution mechanism to enhance tax certainty.The international schemes currently being pursued are basically being improved along the two major paths of ex ante prevention and ex post resolution,but the effects of increasing certainty are mixed.China should take an active part in the reform process of the international tax dispute settlement mechanism,and combine the advantages and disadvantages of the main international schemes to guarantee tax certainty under the two major paths,promote the effective integration of elements such as multilateralism,high efficiency,binding force and multi-dimensionality,and formulate its proposals in the areas of international tax cooperation,innovative ways of dispute resolution,and strengthening the tax collection and management system.