《中德税收协定》的现状与发展趋势

中德两国互为重要的经济贸易伙伴国。《中德税收协定》自1985年签订以来,成为两国解决双重征税和防止逃漏税问题的法律准则。然而,《中德税收协定》实施后,中国不断地推进税制改革,两国间经贸往来出现了新的形式,与此同时,国际税法理论也有了新的发展。因此,适时修改《中德税收协定》是必要的。尽管中国在德国的投资已有所发展,但是应当清醒地看到,中国仍是资本输入国,在修订《中德税收协定》时,应当坚持来源地管辖权为主和适当兼顾居民管辖权的原则。

The Status Quo and the Future of Sino-German Tax Treaty

Germany and China are critical trade partners for each other.Since the signature of Sino-German Tax Treaty in 1985,it has become the legal test to solve issues concerning double taxation and evasion.However,after effecting of the Treaty,tax reforms keep being brought up in China which has led to new economic and trade forms between the two countries.Also,with the evolution of international tax law logic,it is of necessity to revise the Treaty to some extent.Though China’s capital investment has been increasing in Germany,we must not ignore the fact that China remains a capital importing country compared with Germany.As such,while revising the Treaty,China should highlight the jurisdiction of source country whilst taking into account the jurisdiction of residence state.