协定中演艺人员和运动员条款执行相关问题的探讨

A Research on the Implementation of Treaty Article Concerning Artistes and Sportsmen

本文对演艺人员和运动员条款的活动范围和征税原则等内容进行了具体介绍;分演艺人员和运动员直接或间接取得所得、演出活动全部或部分所得由其他人收取两种情况,对《国家税务总局关于税收协定执行若干问题的公告》解读中三个典型案例的征税权执行逐一分析,探讨演艺人员和运动员条款的落地执行问题。

The paper gives a detailed introduction to the scope of activities and tax principles of the artistes and sportsmen treaty article.Based on the following two situations,i.e.the income is obtained directly or indirectly by artistes and sportsmen,and total or part of income derived from performances is collected by others,the paper analyses the taxing rights of three typical cases mentioned in the interpretation note of the State Taxation Administration Announcement Concerning Several Issues of Treaty Implementation.Finally,the paper discusses the implementation of the artistes and sportsmen article.