海峡两岸对所得避免双重征税的法律构造

台湾地区"所得基本税额条例"的第12条第1项第1款自2010年1月1日起生效,确立了属地兼属人的混合税收管辖原则,使得海峡两岸税收管辖权的冲突问题凸显,也为构造对所得避免双重征税的法律制度提供了重要的实践契机。中国大陆开征的个人所得税与企业所得税和台湾地区开征的综合所得税与营利事业所得税的纳税人和征税对象绝大部分重合,这就使得海峡两岸对所得双重征税存在很大的可能及避免之必要。两岸对所得避免双重征税的法律制度,包括大陆与台湾地区的单边抵免规则和两岸短期内必须谈签的双边税收安排。

Legal Construction of Avoidance of Double Taxation on Income across the Strait

Clause 12.1.1 of Fundamental Regulations of Income Tax of Taiwan District takes into effect since Jan.1st of 2010,which establishes mixed tax jurisdiction principle of territoriality principle and nationality jurisdiction,renders serious problem of conflicts of tax jurisdiction power of cross-strait,and provides important practical opportunity of construction of legal system to avoid double taxation on income. Individual and enterprise income tax collected by Mainland,and comprehensive income tax and income tax on profitable businesses collected by Taiwan,of which taxpayers and object of tax collection are similar,which makes it necessary to avoid double taxation on income which happens possibly. Legal system of avoidance of double taxation on income includes unilateral rules of tax credit respectively and bilateral tax arrangement.