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我国税法中的“机构、场所”概念与税收协定中常设机构概念存在一定差异。正是由于这些差异的存在,使我国税法在具体执行过程中,对于“机构、场所”的判定在立法层面和征管层面都存在一定问题。对于这些问题,我国应借鉴国际税收范本广泛做法,从立法层面和征管层面两方面完善本国税法,以使我国税法“机构、场所”的概念与税收协定中常设机构的概念形成一致,以便尽可能地缩小与税收协定的差异,较少征纳双方争议,便于实际执行。
There are some differences between the concept of “institution, place” and the concept of permanent establishment in the tax treaties in China’s tax law. It is precisely because of these differences that our country’s tax law in the specific implementation process, the “institutions, places, ” there are some problems in the legislative level and the level of collection and management. For these problems, our country should draw lessons from the extensive practice of the international taxation model, improve its own tax law from the legislative level and the tax collection level so that the concept of “tax law, institution and place” in our country can be consistent with the concept of permanent establishment in tax treaties so that As far as possible to narrow the differences with the tax treaty, less to take both controversy and facilitate the actual implementation.