内港两地税收协定的法律问题及其完善

The Improvement of Bilateral Tax Arrangements between Mainland and Hong Kong

摘要: 内地与香港在避免双重征税方面的合作是两地经贸交往的重要环节，但目前两地税收安排存在立法不明确，实施方式两地存在重大差异，“受益所有人”认定标准过于严苛等突出问题。这些问题的存在将减损双边税收安排的实施效果，给两地更紧密经贸交往带来负面影响。内地方面因此有必要就区际协议安排及国内实施方式做出明确的法律规定，并就税收安排的有关概念做出符合国际潮流的立法定义。

Abstract: Mainland and Hong Kong cooperation in the avoidance of double taxation is an important part of economic and trade exchanges between the two places, but there are some problems in tax cooperation, for example, whether tax arrangements are superior than law or not is not clear; the implementation of tax arrangements is different between the two sides; the standards of “beneficial owner” are too stringent, etc. These problems would diminish the effect of the implementation of bilateral tax arrangements and bring negative impact for closer economic and trade exchanges between the two places. Therefore, it is necessary to complete the law and regulations especially for the inter-regional agreements and domestic arrangements implementation, and give precise legislative definitions to the concept of tax arrangements.