本文關(guān)鍵詞： 國(guó)際稅收爭(zhēng)議 仲裁解決機(jī)制 稅收協(xié)定　出處：《大連海事大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：伴隨著區(qū)域一體化和經(jīng)濟(jì)全球化的不斷深入,國(guó)家間的經(jīng)濟(jì)往來(lái)愈來(lái)愈頻繁,主權(quán)國(guó)家之間簽訂的國(guó)際稅收協(xié)定以及國(guó)際投資協(xié)定的數(shù)量自然也逐漸增多。由于各國(guó)之間的經(jīng)濟(jì)發(fā)展和稅收制度規(guī)定存在顯著差異,致使各國(guó)之間的稅收爭(zhēng)議問(wèn)題也愈來(lái)愈突出。國(guó)際稅收關(guān)乎一國(guó)的稅收利益,而國(guó)際稅收爭(zhēng)議的出現(xiàn)破壞了一國(guó)的經(jīng)濟(jì)發(fā)展,因此,如何有效的解決爭(zhēng)議也受到了各國(guó)的重視。相互協(xié)商作為傳統(tǒng)的一種稅收爭(zhēng)議解決方式,一直受到世界的青睞。然而,隨著時(shí)代的發(fā)展,以相互協(xié)商為主的國(guó)際稅收爭(zhēng)議傳統(tǒng)解決方式在解決國(guó)際稅收協(xié)定爭(zhēng)議過(guò)程中的缺陷日益凸顯,越來(lái)越多的國(guó)家和國(guó)際組織把注意力轉(zhuǎn)移到仲裁這一解決方式上來(lái)。國(guó)際稅收爭(zhēng)議仲裁成為國(guó)際社會(huì)為彌補(bǔ)相互協(xié)商程序和國(guó)內(nèi)救濟(jì)途徑不足而采納的一種新型的爭(zhēng)議解決方式。但由于國(guó)際稅收仲裁解決機(jī)制出現(xiàn)較晚,自身還存在很多的問(wèn)題,有待進(jìn)一步探索和完善。本文詳細(xì)的論述了國(guó)際稅收爭(zhēng)議仲裁解決機(jī)制的特點(diǎn)及在解決爭(zhēng)議過(guò)程中存在的問(wèn)題,最后對(duì)我國(guó)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(jiǎn)要介紹了國(guó)際稅收爭(zhēng)議的概念、特點(diǎn)以及解決國(guó)際稅收爭(zhēng)議的國(guó)內(nèi)外傳統(tǒng)救濟(jì)方式,同時(shí)闡述了國(guó)際稅收爭(zhēng)議仲裁解決機(jī)制的沿革和意義。第二章分析了國(guó)際稅收爭(zhēng)議仲裁的程序問(wèn)題,具體從仲裁的當(dāng)事人、仲裁程序的啟動(dòng)、仲裁庭的組成以及仲裁的法律適用等各個(gè)階段對(duì)這一解決機(jī)制進(jìn)行研究。第三章從仲裁裁決的效力、撤銷(xiāo)和執(zhí)行對(duì)國(guó)際稅收爭(zhēng)議仲裁解決機(jī)制進(jìn)行剖析,發(fā)現(xiàn)這一解決機(jī)制存在的問(wèn)題。第四章則闡述了我國(guó)對(duì)這一制度的立法現(xiàn)狀,分析了我國(guó)國(guó)際稅收協(xié)定引入這一解決機(jī)制的必要性和可行性,最終對(duì)構(gòu)建我國(guó)國(guó)際稅收協(xié)定仲裁機(jī)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(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：D996.3

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