论国际税收体制与国际贸易体制的相互影响和作用

国际税收体制与国际贸易体制发展的历史相互分开,互相独立,但根本目标一致,那就是减少、消除对国际商务活动的阻碍,促进资本、商品及人员的自由流动。然而在实现这一目标的方法上两者是不同的,国际税收体制是通过分配税收管辖权、减少和消除双重征税来实现这一目标;国际贸易体制是通过减少和消除关税及非关税壁垒来实现这一目标。国际贸易协议不能忽视税收问题,税收对国际贸易能产生扭曲性影响。

On the Interaction between International Tax System and International Trade System

The histories of international tax convention and international trade agreement are developed separately, but they serve for a same aim of eliminating the barriers of international business, and promoting the flow of capital, commodities and humanity. However, the ways to fulfill the aim are different, one is by assigning tax jurisdiction, reducing and eliminating double tax, another is by reducing and eliminating tariff or non-tariff barriers. International trade agreement should not ignore the issue of tax and tax has a distortive effect on international trade.