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税收协定是两国政府间对所得避免双重征税和防止偷漏税的协定的简称。我国的税收协定谈签工作始于1981年。1983年9月6日,我国的第一个税收协定《中华人民共和国政府和日本国政府关于对所得避免双重征税和防止偷漏税的协定》正式在北京签署。截至目前,我国已经签订了99个税收协定(不包括内地与港澳的税收安排),其中%个已经生效执行。一、税收协定的产生税收协定的产生与三个因素密切相关:一是国家间在投资、贸易、劳务、资金等方面的经济往来大量增加;二是所得税制度的确立;三是各国对所得进行税收管辖的法律规定。二战之后的世界基本上维持了长期和平发展的局势,
The tax treaty is an abbreviation for the agreement between the two governments to avoid double taxation on income and to prevent tax evasion. My country’s tax treaty to talk about the work started in 1981. On September 6, 1983, China’s first tax treaty, the “Agreement between the Government of the People’s Republic of China and the Japanese Government on Avoiding Double Taxation and Preventing Tax Evasion on Income,” was officially signed in Beijing. As of now, China has signed 99 tax treaties (excluding tax arrangements in the Mainland, Hong Kong and Maucao), of which, of these, 99 have come into effect. I. The emergence of tax treaties The emergence of tax treaties is closely linked with three factors: First, there has been a substantial increase in economic exchanges among countries in investment, trade, labor services and funds; second, the establishment of an income tax system; and third, Tax laws governing the law. The world after World War II basically maintained the situation of long-term peaceful development,