發(fā)布時(shí)間：2018-03-14 11:38

  本文選題：國(guó)際稅收糾紛　切入點(diǎn)：仲裁　出處：《國(guó)際商務(wù)(對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)學(xué)報(bào))》2017年03期 　論文類(lèi)型：期刊論文

【摘要】：在世界經(jīng)濟(jì)發(fā)展的新態(tài)勢(shì)下,國(guó)際合作與貿(mào)易壁壘并存,國(guó)際稅收爭(zhēng)議日益增加。傳統(tǒng)解決國(guó)際稅收爭(zhēng)議的相互協(xié)商程序逐漸暴露出不效率、納稅人參與程度低、并不能必然解決稅收爭(zhēng)議等缺陷。于是人們把目光投向了國(guó)際稅收爭(zhēng)議的仲裁解決路徑上。一方面,在舊有的國(guó)際投資仲裁中,涉稅投資仲裁已經(jīng)頗具規(guī)模;另一方面,在投資之外的領(lǐng)域,OECD、歐盟、國(guó)際商會(huì)等國(guó)際組織以及美國(guó)、德國(guó)等主要貿(mào)易國(guó)家也在力推稅收仲裁機(jī)制。在仲裁機(jī)制逐步創(chuàng)新發(fā)展與稅收爭(zhēng)議解決需求日益增長(zhǎng)的共同作用下,國(guó)際稅收爭(zhēng)議的仲裁解決路徑逐漸呈現(xiàn)出良好的發(fā)展態(tài)勢(shì)。就我國(guó)而言,通過(guò)近年的經(jīng)濟(jì)增長(zhǎng),以及"一帶一路""自貿(mào)區(qū)建設(shè)"等政策推動(dòng),正逐漸從被投資國(guó)向投資國(guó)、從次要貿(mào)易國(guó)向國(guó)際主要貿(mào)易國(guó)轉(zhuǎn)型。在此背景之下,仲裁是更能保護(hù)納稅人與我國(guó)"走出去"企業(yè)糾紛的解決方式,應(yīng)在適當(dāng)時(shí)機(jī)審慎推動(dòng)國(guó)際稅收仲裁在我國(guó)的適用,構(gòu)筑與國(guó)際接軌的稅收糾紛解決法律體系。
[Abstract]:In the new situation of world economic development, international cooperation and trade barriers coexist, and international tax disputes increase day by day. The traditional mutual negotiation procedure for resolving international tax disputes gradually exposes inefficiency and low participation of taxpayers. It is not inevitable to solve the defects such as tax disputes. Therefore, people focus on the path of international tax dispute arbitration. On the one hand, in the old international investment arbitration, the tax investment arbitration has already had a considerable scale; on the other hand, In areas other than investment, international organizations such as the European Union, the European Union, the International Chamber of Commerce and major trading countries such as the United States and Germany are also pushing forward tax arbitration mechanisms. Under the joint role of the gradual innovation and development of arbitration mechanisms and the growing demand for tax dispute resolution, As far as China is concerned, through the economic growth in recent years and the policies of "Belt and Road" and "Free Trade Zone", it is gradually moving from the recipient country to the investment country. In this context, arbitration is a better way to protect the taxpayer from "going out" with China, and it is necessary to carefully promote the application of international tax arbitration in China at the appropriate time. Build a legal system of tax dispute resolution in line with international standards.
【作者單位】： 華東政法大學(xué)研究生教育院;
【基金】：國(guó)家社會(huì)科學(xué)基金資助重點(diǎn)項(xiàng)目“中國(guó)(上海)自由貿(mào)易實(shí)驗(yàn)區(qū)稅收法制問(wèn)題研究”(14AFX020) 華東政法大學(xué)優(yōu)秀博士學(xué)位論文培育項(xiàng)目“稅法擬制論”(2017-1-008)的階段性研究成果
【分類(lèi)號(hào)】：D996.2

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