加强两岸税收合作促进两岸融合发展——基于《两岸税收协议》文本的分析

近年来,海峡两岸经济交往密切,人员来往频繁。为防范和消除重复征税,促进两岸经济合作,2015年8月25日《两岸税收协议》正式签署。本文通过对照OECD协定范本、UN协定范本及大陆与其他国家(地区)签署的税收协定或税收安排,分析《两岸税收协议》文本的主要条款,揭示其中所体现的协定立场,即大陆为促进两岸融合发展而让渡了诸多税收利益。随后从理论上分析了该协议生效后预期将产生的积极影响,包括实现税收协定通常的目的,以及增加台湾当局税收收入、减轻台湾地区纳税人税负、提升台湾经济地位等。最后展望未来,期待两岸共同努力,促成《两岸税收协议》尽早生效执行。

Enhancing Cross-Straits Tax Cooperation to Promote the Integrated Development of the Two Sides:An Analysis Based on the Text of Cross-Strait Tax Agreement

In recent years,there have been frequent economic exchanges and close personnel exchanges across the Taiwan straits.In order to prevent and eliminate double taxation and promote cross-Straits economic cooperation,the cross-Strait agreement on the avoidance of double taxation and the enhancement of tax cooperation was signed on August 25,2015.By comparing the OECD model convention,the UN model convention and the tax agreements or tax arrangements signed by the Mainland and other countries(regions),this paper analyzes the main provisions of the cross-Strait tax agreement and reveals the agreement position embodied in it,that is,the Mainland has transferred a lot of tax benefits to promote the integrated development of the two sides of the Taiwan straits.This paper then theoretically analyzes the expected positive effects of the agreement after its entry into force,including the realization of the usual purposes of the tax agreement,as well as the increase of tax revenue of Taiwan authorities,the reduction of tax burden on Taiwan taxpayers,and the improvement of Taiwan’s economic status.Finally,looking forward to the future,I look forward to the joint efforts of the two sides of the Taiwan straits to promote the early implementation of the cross-Strait tax agreement.