本文關鍵詞： 國際稅收爭議 仲裁解決機制 稅收協(xié)定　出處：《大連海事大學》2017年碩士論文　論文類型：學位論文

【摘要】：伴隨著區(qū)域一體化和經(jīng)濟全球化的不斷深入,國家間的經(jīng)濟往來愈來愈頻繁,主權國家之間簽訂的國際稅收協(xié)定以及國際投資協(xié)定的數(shù)量自然也逐漸增多。由于各國之間的經(jīng)濟發(fā)展和稅收制度規(guī)定存在顯著差異,致使各國之間的稅收爭議問題也愈來愈突出。國際稅收關乎一國的稅收利益,而國際稅收爭議的出現(xiàn)破壞了一國的經(jīng)濟發(fā)展,因此,如何有效的解決爭議也受到了各國的重視。相互協(xié)商作為傳統(tǒng)的一種稅收爭議解決方式,一直受到世界的青睞。然而,隨著時代的發(fā)展,以相互協(xié)商為主的國際稅收爭議傳統(tǒng)解決方式在解決國際稅收協(xié)定爭議過程中的缺陷日益凸顯,越來越多的國家和國際組織把注意力轉(zhuǎn)移到仲裁這一解決方式上來。國際稅收爭議仲裁成為國際社會為彌補相互協(xié)商程序和國內(nèi)救濟途徑不足而采納的一種新型的爭議解決方式。但由于國際稅收仲裁解決機制出現(xiàn)較晚,自身還存在很多的問題,有待進一步探索和完善。本文詳細的論述了國際稅收爭議仲裁解決機制的特點及在解決爭議過程中存在的問題,最后對我國引入這一解決方法提出了具體的建議。本文共分為四章,具體內(nèi)容概括如下:第一章簡要介紹了國際稅收爭議的概念、特點以及解決國際稅收爭議的國內(nèi)外傳統(tǒng)救濟方式,同時闡述了國際稅收爭議仲裁解決機制的沿革和意義。第二章分析了國際稅收爭議仲裁的程序問題,具體從仲裁的當事人、仲裁程序的啟動、仲裁庭的組成以及仲裁的法律適用等各個階段對這一解決機制進行研究。第三章從仲裁裁決的效力、撤銷和執(zhí)行對國際稅收爭議仲裁解決機制進行剖析,發(fā)現(xiàn)這一解決機制存在的問題。第四章則闡述了我國對這一制度的立法現(xiàn)狀,分析了我國國際稅收協(xié)定引入這一解決機制的必要性和可行性,最終對構(gòu)建我國國際稅收協(xié)定仲裁機制提出具體的建議。
[Abstract]:With the deepening of regional integration and economic globalization, economic exchanges between countries are becoming more and more frequent. The number of international tax agreements and international investment agreements signed between sovereign States has naturally increased, owing to the significant differences between countries in terms of economic development and the provisions of their tax systems, As a result, the issue of tax disputes between countries is becoming more and more prominent. International tax is related to the tax interests of a country, and the emergence of international tax disputes undermines the economic development of a country. How to resolve disputes effectively has been paid more attention by many countries. As a traditional method of resolving tax disputes, mutual negotiation has always been favored by the world. However, with the development of the times, In the process of resolving the disputes of international tax treaties, the defects of the traditional ways of resolving international tax disputes, which are mainly based on mutual negotiation, are becoming more and more obvious. More and more countries and international organizations are turning their attention to arbitration. Arbitration of international tax disputes has become a new type of method adopted by the international community to make up for the insufficiency of mutual negotiation procedures and domestic remedies. But due to the late emergence of the international tax arbitration settlement mechanism, There are still many problems, which need to be further explored and perfected. This paper discusses in detail the characteristics of international tax dispute arbitration mechanism and the existing problems in the process of dispute resolution. At last, some specific suggestions are put forward to introduce this method. This paper is divided into four chapters. The specific contents are summarized as follows: the first chapter briefly introduces the concept of international tax dispute. Chapter two analyzes the procedure of international tax dispute arbitration, including the parties to the arbitration, and expounds the evolution and significance of the arbitration mechanism of the international tax dispute settlement. Chapter two analyzes the procedure of the international tax dispute arbitration, including the parties to the arbitration, the parties to the arbitration, and the parties to the arbitration. The third chapter analyzes the mechanism of international tax dispute settlement from the perspective of the validity of the arbitral award, the revocation and enforcement of the arbitration award, and the application of the arbitration law to the arbitration of international tax disputes, including the initiation of the arbitration procedure, the constitution of the arbitration tribunal and the application of the arbitration law. Chapter 4th describes the current legislative situation of this system in China, and analyzes the necessity and feasibility of introducing this mechanism into the international tax treaty of our country. Finally, the author puts forward some concrete suggestions on the construction of arbitration mechanism of international tax treaty in China.
【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D996.3

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