试论国家税收管辖权及其冲突之协调

国家税收管辖权是国家主权在国际税收领域的具体体现。一国在尊重他国主权和遵守国际税收惯例的前提下,便可独立自主地行使征税权。正由于各国选择适用的税收管辖权类型不同,而导致了税收管辖权的冲突。对国际上普遍实行的居民税收管辖权和所得来源地税收管辖权及其认定标准进行探讨,同时也对国际税收协定与中外税收协定中关于管辖权冲突的解决原则和方法加以比较分析,以期为我国征税权的公平实施提供有益的参考。     

联合国力护海洋生物多样性

<正>《〈联合国海洋法公约〉下国家管辖范围以外区域海洋生物多样性的养护和可持续利用协定》（以下简称《协定》）在海洋治理中的意义堪比气候领域的《巴黎协定》。海洋日趋恶化6月20日，经过近20年的艰苦谈判，联合国193个会员国在纽约联合国总部通过了《协定》。它具有法律约束力，明确不妨害一国主权、主权权利和管辖权，     

第二讲 浅论联合国税收协定范本——兼论发展中国家缔结税收协定的立场

<正> 在国际间签订避免双重征税协定的问题上,有两个范本可以作为参考的依据,一是由《经济合作与发展组织》(简称《经合组织》)于1977年发表的《关于对所得和资本避免双重征税的协定范本》(简称《经合税收协定范本》),二是由联合国专家小组起草于1980年发表的《联合国关于发达国家与发展中国家间双重征税协定范本》(简称《联合国税收协定范本》)。但从发展中国家来说,联合国税收协定范本则反映了一些发展中国家的意见和立场,已     

重要协定与非重要协定——兼谈中外税收协定的重要性

中国宪法和缔结条约程序法规定了重要协定制度。重要协定和非重要协定缔结的国内法程序不同,法律效力也应有所不同。决定重要协定及非重要协定的内在根据是协定事务的重要性,根据税收事项在国家事务中的重要地位和《缔结条约程序法》的规定,中外税收协定应为重要协定,其批准应由国家主席根据全国人大常委会的决定作出,并在《全国人大常委会公报》上公布。中外税收协定在经过上述程序后应获得全国人大常委会立法的效力。     

日本的现行税收制度(一)

《日本税收制度摘要》一书(1982年英文版),可以称之为日本现代税收制度的百科全书。鉴于中日两国经济技术合作、科学文化交流和人员交往,特别是中日两国政府《关于对所得避免双重征税和防止偷税漏税的协定》(以下简称《中日税收协定》)的缔结和执行,都离不开对中日两国各自国内税法的学习和研究。为此,本刊将陆续选登该书译文中的一些重要章节。     

中外税收协定与国内税法的关系——关于我国有关税法条款的检讨

税法和税收协定都有其本身的特殊性,两者之间的关系要比一般的条约和国内法的关系更加复杂。我国《外商投资企业和外国企业所得税法》与《税收征管法》规定,当其与税收协定的规定不同时,税收协定优先。这种规定不仅在法律上缺乏宪法依据,而且在理论上也有可商榷之处。在一定的情况下,国内税法应可优于税收协定。美国关于税收协定与国内税法关系的规定值得借鉴。在我国宪法没有对条约的法律地位进行规定之前,我国国内税法关于税收协定优先的规定应当取消;在宪法对条约的地位进行规定之后,我国的税法可再据以作出适当的规定。     

论重建我国涉外税收管辖权

涉外税收管辖权的修改、补充和完善是今后一至二年内我国涉外税制改革所面临的主要课题,也是“两法合一”(指《外国企业所得税法》和《中外合资经营企业所得税法》的合并统一)的基础。本文拟从国际税法的基本理论和各国涉外税收管辖权的基本实践,结合我国近几年来涉外税收管辖权的实际和经验教训,提出一些旨在完善我国涉外税收管辖权的参考性建议。     

论双边税收协定

1983年我国与日本缔结了第一个中外双边税收协定，其后又陆续同美国、英国、法国、联邦德国、比利时、瑞典、挪威等近二十个国家签订了税收协定，其中，中日、中英、中美、中法、中德的税收协定已正式生效并开始执行。     

国际税收协定与国内税法关系探讨——以受控外国公司税制为视角

长期以来,国际税收协定与国内反避税法的关系问题一直存在争议。一般认为,税收协定优于国内税法;但是,为了防止纳税人滥用税收协定进行避税,该原则也不应绝对化。受控外国公司税制作为一种重要的反避税措施,也产生了与税收协定的兼容性问题。从欧盟国家的实践来看,观点并不一致。但2003年OECD范本注释明确规定,两者是兼容的。由于我国在新的企业所得税中规定了该项税制,因此,解决两者的兼容性也是必须面对的问题。同时,在《宪法》没有对条约在国内法中地位进行规定之前,我国《企业所得税法》第58条应得到完善。     

新发展格局下中国国际税制竞争力的提升路径

国际税收法律制度竞争是国际税收竞争的核心,一国的国际税收竞争力从根本上取决于其税制的竞争力。近年来,各国提升国际税制竞争力的主要举措包括从全球税制向有限属地税制转型、加强税收协定中消极所得预提税税率的法律协调以及对吸引外资的税收优惠制度进行调整。在全球竞争的大背景下,中国应当在总结国内外国际税制改革先进经验的基础上,对自身的国际税制进行系统性改革,即加快从全球税制向有限属地税制转型,完善税收协定中的消极所得条款,调整企业所得税优惠以应对支柱二规则带来的挑战。     

China’s Integration in East Asia:Production Sharing, FDI & High-Tech Trade

China has taken advantage of the globalisation process and has become an assembly country for firms in Asia, which have extended their production and trade networks to China. China’s position in the segmentation of the production processes has fostered its trade in high-technology products. However the rapid technological upgrading of China’s trade is associated with an increasing dependence on foreign capital and technology. The emergence of China has led to the reorganisation of production in Asia and to a triangular trade pattern: firms in advanced Asian economies use China as an export base and instead of exporting finished goods to the US and Europe, now export intermediate goods to their affiliates in China.     

Common Foreign and Security Policy: The Consequences of the Court's Extended Jurisdiction

Despite the explicit exclusion of its jurisdiction, the Court of Justice of the European Union exercises judicial control over Common Foreign and Security Policy (CFSP). This article examines and explains how the Court's extended jurisdiction contributes to the juridification, judicialisation and constitutionalisation of the EU's compound CFSP structures. It first lays the groundwork by explaining the link between constitutionalisation and democratic legitimation and setting out the Court's formal jurisdiction over CFSP under Article 40 Treaty on European Union and Articles 218(11) and 275(2) Treaty on the Functioning of the European Union. The centre piece of the article then identifies how the Court's jurisdiction has expanded since the entry into force of the Lisbon Treaty, points at additional ‘substantive’ avenues of judicial review on the basis of access to information and access to justice, and analyses the effects of the Court of Justice of the European Union's extended jurisdiction for CFSP.     

不动产税及其对不动产产业的经济引导

本文检讨有无可能透过不动产税制之经济引导作用,防止或矫正房地价格飙涨的情势。为达到促进投资,方便流通,但防止单纯赚取价差之房地买进卖出的管制目标,(1)土地用途编定向比较有价值的方向变更时,应课征以用途变更为要件之特别税捐或规费。(2)将土地开发的外部成本确实内部化,以降低对于土地交易所得税的依赖。(3)分离独立观察土地及房屋的市场价值,规划土地及房屋税制之税基的规定。(4)建立房地集中交易市场,使房地之交易行情透明化,方便在有房地交易时,能确实依据实际交易价格计算其所得额,并配合不动产政策,规划适当税率,课征房地交易所得税。(5)有房地集中交易市场时,房屋或土地的资本利得税之轻重如有调整的需要,其调整点宜设定在税率,而不在税基。(6)资本利得有关税捐的税率,应定在哪一水平,取决于政策上对于不动产之资产利得的课税立场。(7)房屋及土地之课税收入除用以支应房地建设所需的外部环境外,并必须用来解决经济弱势者的社会住房问题。     

远程在线销售的课税问题与中国的对策

远程在线销售具有区别于传统商业交易方式的特点,对中国现行的以增值税和营业税为代表的一般流转税制度提出了问题和挑战。从目前各种在线交易的内容和现行增值税与营业税的课税对象以及适应电子商务国际税收协调的发展趋势看,我国应明确认定此类交易在性质上属于现行营业税意义上的销售劳务或无形财产。对在线销售交易,中国现行营业税制度应区分境内交易和跨境交易,对前者实行提供方所在地课税原则,对后者适用接受方所在地课税原则。在跨境远程在线交易的营业税征管方式上,对B-to-B交易应适用境内接受方申报纳税的逆向课税机制,对B-to-C交易宜适用非居民企业境内税务登记代为收缴营业税的征管机制。     

论我国刑事保护性管辖权中的国家安全问题

保护性管辖权是国家行使刑事管辖权的重要表现形式,我国《刑法》通过设定3年最低刑期与双重犯罪原则这两个限制性条件,明确了保护性管辖权的适用规则,从而为我国维护国家安全提供了一定的法律指引。国家安全是一国的首要利益,有效维护国家安全是国家得以安身立命的根本保障,故在行使保护性管辖权以维护国家安全时,应当树立绝对保护的坚定立场。我国现有法律关于保护性管辖权的规定存在一定的适用困境,完善保护性管辖权对于维护我国国家安全具有重要的理论意义和实践价值;有必要完善我国保护性管辖权的现行法规定,从而为更加切实有效地维护我国国家安全奠定法律基础,并且有必要不断贯彻与落实总体国家安全观。     

Sharing aquatic genetic resources across jurisdictions: playing ‘chicken’ in the sea

International regimes regulating access and benefit sharing were originally designed to promote conservation and fairness objectives concerning the use of the world’s biological resources for their genetic material value. These regimes determine from whom permission is required to take the resources and who obtains the benefits of their use. They have evolved separate frameworks in three distinct jurisdictional areas—within national jurisdiction, beyond national jurisdiction and in the Antarctic Treaty Area. This article argues that if these regimes continue to evolve separately, there is a strong temptation for countries to play ‘chicken’ with biological resource governance through forum shopping or opting out of agreements that do not suit their political ends. Using game theory and a transgenic tilapia fish example incorporating genetic material from the three jurisdictional areas, it illustrates the legal and ethical dilemmas that can arise from the territorial (jurisdictional) approach to access and benefit sharing—to the detriment of fairness and conservation in tilapia’s countries of origin. Tilapias are known as the ‘chicken of the sea’ because they dominate global farmed production and developing countries depend on them as their primary source of protein, livelihoods and trade. This means there will be serious consequences if the regimes do not achieve their fairness and conservation objectives for sharing their genetic material. This article concludes that a purpose-driven cooperative governance approach can sidestep the game of chicken and promote fairer and more conservation focused outcomes than the current jurisdictional approach for the developing country providers of migratory aquatic resources.     

涉外继承案件专属管辖考

涉外继承案件是否属于专属管辖范围,从我国《民事诉讼法》的规定看,答案似乎是肯定的,但理论上存有相当大的争议,且实践中,这样的理解也难以变成实际操作。纵观大陆法系德日法等国家立法,将涉外继承案件列入专属管辖范围实属罕见。就国内层面而言,专属管辖可以从法院职能角度和案件特殊性角度进行广义理解,但在国际层面,尤其涉及司法裁决域外承认与执行问题的时候,专属管辖范围的限制就尤为重要;因此,有关不动产物权、法人清算或破产、知识产权诉讼等专属某国法院管辖的观点和做法,日益成为各国普遍认可的事实。从这个角度来看,我们更应审视我国现有规定,从而为涉外继承寻找出合理的法律地位。     

Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive

Since 1.7.2005 the EU Savings Tax Directive has ensured a minimum of taxation on foreign interest income by offering participating countries the opportunity either to apply a withholding tax or to exchange information on cross-border interest income. The aim of the paper is to examine why countries do not exchange information on interest income. The results suggest that the incentive to exchange information is weakened if the financial sector in a country is very profitable. A high profitability of the financial sector enables countries to maximize revenues from the corporation tax. A second reason for discouraging information exchange is related to the spillover effects on the domestic labor market. An inflow of financial capital is indirectly associated with the creation of employment and well-paid jobs. In its current form the savings tax directive enables individuals to avoid taxation, either by placing their income in non-participating countries or by investing in assets which are not part of the directive. Using German revenue data for 2005 and 2006 the paper shows that Germany receives significantly less revenue from countries applying a withholding tax. This result indirectly indicates that investors can take advantage of the directive's loopholes.     

中菲南海争端仲裁案中菲律宾诉求评析

关于中菲南海争端强制仲裁一案,菲律宾向仲裁法庭提出的诉求可合并为针对中国南海传统断续线的诉求、针对南海中中国部分岛礁的诉求和针对中国南海行使管辖权的诉求.对此,中国在应对上可选择向仲裁法庭行使“初步反对的权利”或其他合法方式发表其没有管辖权的理由,并通过反对申请书的可接受性力争结束仲裁.