论文部分内容阅读
一、判断缔约国居民的目的缔约国居民的判断问题,是税收协定中的一个重要问题,也是我们执行税收协定的前提。所以税收协定第一条就开宗明义地规定“本协定适用于缔约国一方或者同时为双方居民的人”。换句话说,不是缔约国居民,不得按照税收协定的规定执行。为什么协定要限定人的范围呢?我认为,不管是任何人,只有在为其居民的国家里,才对该国负有无限纳税义务。所谓无限纳税义务是指一个人在为其居民的国家境内和境外取得的全部所得,都应遵从该国税收法律的规定,向该国纳税。只有这样的人,在其所得来自缔约国双方国家时,才存在着需
I. THE JUDGMENT OF THE RESIDENTS OF THE STATES PARTIES The judgment of residents of the State party is an important issue in the tax treaties and also a prerequisite for our implementation of the tax treaties. Therefore, Article 1 of the tax treaties clearly stipulates that “This Agreement shall apply to persons who are or are residents of both Parties.” In other words, it is not a resident of a Contracting State and may not be implemented in accordance with the provisions of the tax treaty. Why should the agreement limit the scope of human beings? I do not think it is anyone’s obligation to pay unlimited tax liability to the country only in the country in which they reside. The so-called unlimited obligation to pay refers to all the income a person obtains in and out of the country for his or her inhabitants, subject to the tax laws of the country and paying taxes to the country. Only such people are in need when their income comes from the countries of both Contracting States