Which countries have signed tax treaties with China at present?

International tax agreement is an important basic content of international tax, and it is an effective tool for countries to solve the contradictions and conflicts in the distribution of tax rights and interests between countries.

1. The concept of international tax agreement An international tax agreement refers to a legally binding written tax agreement reached by two or more countries through intergovernmental negotiations on the principle of equality in order to coordinate their tax relations in dealing with the collection of transnational taxpayers. According to the number of participating countries, international tax treaties can be divided into bilateral tax treaties and multilateral tax treaties. Bilateral tax agreement refers to an international tax agreement signed by only two countries, which is the basic form of international tax agreement at present. Multilateral tax agreements refer to international tax agreements signed by more than two countries. At present, there are not many international tax treaties, but they represent the development direction of international tax treaties. International tax treaties can be divided into general tax treaties and specific tax treaties according to the scope of their coordination. General tax agreement refers to the tax agreement signed by countries to coordinate various international tax issues between countries. A specific tax treaty refers to a tax treaty signed by countries to coordinate a special international tax issue.

2. Legal Status of International Tax Agreements International tax agreements and domestic laws belong to the legal category, reflecting the will of the country, interdependent and interpenetrating. However, domestic laws coordinate the tax relations within a country, while international tax agreements coordinate the tax relations between one country and another, and their legal effects and manifestations are different. When dealing with international tax relations, if there are contradictions and conflicts between tax treaties and domestic tax laws, most countries take tax treaties first, and some countries put international law and domestic law on the same footing, and decide whether to take precedence or obey them in chronological order.

Two. Model international tax treaty

At present, the two most important and influential model international tax treaties in the world, OECD Model Agreement for Avoidance of Double Taxation on Income and Property; The United Nations Model Agreement for the Avoidance of Double Taxation between Developed and Developing Countries, that is, the United Nations Model Agreement, is a model text formulated and promulgated by two international organizations to coordinate and guide countries to sign bilateral or multilateral tax agreements. In the process of signing the agreement, countries not only refer to the structure and content of the two model tax treaties to conclude their own tax treaties, but also follow some basic principles and requirements put forward by the two model tax treaties in most tax norms.

The main function of the international tax treaty model is to set up a normative sample for countries to sign mutual tax treaties, to ensure the standardization of the procedures and contents for countries to sign bilateral or multilateral tax treaties, to provide effective help for solving some technical difficulties encountered by countries in the negotiation and signing of tax treaties, and to provide coordinated opinions and methods for countries to deal with contradictions and problems in the negotiation and signing of tax treaties. The international tax treaty model has two characteristics: one is standardization. This standardization is mainly manifested in the standardization of format and content, followed by the flexibility of content. The scope of the model tax treaty is all countries, and its content should be flexible, stipulating and enumerating general and principled provisions, and the specific content should be clearly stipulated by the negotiating countries themselves.

1. On the whole, the structure and content of the OECD model agreement and the United Nations model agreement are similar in structure, and both of them have an opening statement (agreement name and preface), agreement terms and conclusions. In the terms of the agreement, the two modes are divided into seven chapters, each with the same title, but different in specific terms. There are 30 OECD Model Agreements and 29 United Nations Model Agreements. The chapters of the two model agreements are summarized as follows:

Chapter one, the scope of the agreement. Includes two articles explaining the scope of taxpayers and taxes to which the agreement applies.

Chapter two, definition. Including three.

Chapter III, Income Tax. Including article 16, which respectively determines the taxation rights of various incomes.

Chapter IV, Property Tax. There is only one article in both Model Conventions, that is, the division of jurisdiction between contracting States on property taxes.

Chapter five, methods to avoid double taxation. Both models include a clause stating that in order to avoid double taxation, tax exemption method and credit method can be selected, and explaining how to use these two methods.

Chapter VI, Special Provisions. The OECD Model Agreement includes five articles, and the United Nations Model Agreement includes six articles.

Chapter VII, Final Clauses. It is about the entry into force and termination of the agreement.

The main differences between 2.2. OECD Model Agreement and United Nations Model Agreement.

Although the two models are basically the same in structure and content, there are some differences and differences in views and handling of some issues due to different perspectives and different national interests. The OECD Model Agreement tries its best to safeguard the interests of developed countries and emphasizes the tax jurisdiction of residents, while the United Nations Model Agreement tries its best to advocate the interests of developing countries and emphasizes the principle of tax preference in source countries. The main differences between them are as follows:

First, the general title is different. The general title of the OECD Model Agreement is the OECD Model Agreement for Avoidance of Double Taxation on Income and Property, which is mainly used to guide OECD member countries to sign mutual tax agreements. The general title of the United Nations Model Agreement is the United Nations Model Double Taxation Agreement between Developed and Developing Countries, which mainly guides developing countries to sign bilateral tax agreements with developed countries to deal with the tax distribution relationship between developing countries and developed countries.

Second, the differences in the scope of adaptation of the protocol. In terms of applicable taxes, the OECD model agreement holds a more positive attitude towards whether the property tax is the applicable tax of the agreement. The United Nations Model Agreement takes a flexible approach.

Third, the differences on the understanding of permanent institutions. The two models are different in the scope of permanent institutions. The scope stipulated in the United Nations Model Agreement is wider, such as shortening the operation time of some institutions in a country and expanding the scope of some activities.

Fourth, the difference in taxation of operating profits. The difference between the two models lies not only in whether the operating profit of a permanent establishment adopts the principle of gravity, but also in the deduction of various expenses when calculating the tax profit of a legal person. The United Nations Model Agreement makes it clear that royalties, service fees and some interest paid by permanent institutions for the use of patents or other rights are not allowed to be deducted from the total profits, and accordingly, these incomes are not considered. In addition, the OECD Model Agreement holds a negative attitude towards whether the profits obtained by a permanent establishment from purchasing goods or commodities for enterprises belong to the profits of a permanent establishment, while the United Nations Model Agreement holds that it should be settled by both parties through consultation.

Fifth, the difference of withholding tax rate. These two models are different in the limitation of withholding income tax rate. The OECD Model Agreement imposes strict restrictions on various withholding income tax rates, with the aim of restricting the exercise of jurisdiction by the country of origin. The United Nations Model Agreement is determined to be settled by the contracting parties through consultation. The general principle is that the source country has the right to exercise tax jurisdiction over various investment taxes.

Sixth, the difference in taxation of income from independent personal services. As for the income from independent services, the OECD model agreement adopts the practice of permanent establishment, and holds that the taxation scope of professional and other independent services provided by individuals in the source country is limited to the establishment of a fixed base in the source country. Developing countries believe that this fixed base limit is unreasonable. Therefore, the United Nations Model Agreement puts forward several optional conditions, just like the taxation of dependent labor income.

Seventh, the difference of information exchange conditions. As far as the scope of information exchange is concerned, these two modes are different. The United Nations Model Agreement emphasizes that both sides should exchange information to prevent fraud and tax evasion, and points out that the competent authorities of both sides should determine the appropriate conditions, methods and technologies for information exchange through consultation, including the appropriate exchange of information on tax evasion. The OECD Model Agreement does not emphasize this point.

Three. Basic contents of international tax agreements

International tax agreements are greatly influenced and restricted by the OECD Model Agreement and the United Nations Model Agreement. Judging from a series of bilateral tax treaties signed by various countries, their structures and contents are basically the same as those of the two models, mainly including seven contents:

(A) the scope of the agreement to adapt

1. human application. All bilateral tax treaties apply only to residents of both contracting States, except diplomatic immunity of diplomatic representatives or consular officials.

2. Tax adjustment. All kinds of tax agreements generally list income tax and general property tax as the scope of tax adaptation.

3. Field adaptation. The general tax agreement stipulates all the territories and waters of each contracting state.

4. Time adaptation. General international tax agreements take effect immediately after the exchange of approval documents between contracting States, and there is usually no time limit.

(2) Definition of basic terms of the agreement

1. Definitions and explanations of common terms. The definitions and explanations of common terms mainly include "person", "a Contracting State", "the other Contracting State" and "an enterprise of a Contracting State".

2. Definitions and explanations of specific terms. The specific terms have a direct restriction on the signing and implementation of the agreement, and the connotation and extension of the specific terms must be explained and limited. Such as "resident" and "permanent establishment".

3. Definition and interpretation of special terms. In international tax treaties, there are some terminologies that only involve special clauses, which are generally attached to relevant clauses with definitions or explanations.

(3) Division of tax jurisdiction. The division of various income tax rights is the main content of bilateral tax agreements. Income tax varies from country to country, involving different income ranges, but in general, it can be divided into four major items: First, business income tax. For the operating income of an enterprise in a Contracting State, bilateral tax agreements follow the principle of exclusive taxation in the country of residence; Generally speaking, the principle of preferential tax of origin applies to the operating profit of a permanent establishment. The second is the taxation of investment income. International tax treaties generally apply the principle of sharing income between the source country and the country of residence. The third is the taxation of labor income. Distinguish between different situations, and regulate and restrict the taxation rights of the country of residence and the country of origin differently. The fourth is the taxation of property income. In the bilateral tax treaties concluded by various countries, there should be a clear division of authority on how to tax the above-mentioned income, and relevant issues should be stipulated. For example, who should exercise the tax jurisdiction first for all kinds of income, what conditions should the party who exercises the tax jurisdiction first have, and what tax rate should the taxing country adopt for some income.

(4) Ways to avoid double taxation. When signing a tax agreement, we should also consider giving priority to the exercise of taxation rights to avoid the problem of repeated taxation of the taxed income. How to choose the method among tax exemption method, credit method and deduction method to avoid international double taxation? If the contracting parties decide to give all or part of preferential treatment to other multinational taxpayers, they must also list the relevant provisions in the agreement to make it clear.

(5) The principle of non-discrimination in taxation. The principle of non-discrimination in taxation is embodied in the provisions of international tax agreements:

1. nationality non-discrimination clause. That is, the taxes or related conditions borne by nationals of one contracting state in another contracting state should not be different from or heavier than those borne or likely to be borne by nationals of another contracting state under the same circumstances, and tax discrimination based on nationality is prohibited.

2. Non-discrimination clause of permanent establishment. That is, the tax burden of a permanent establishment established by an enterprise in one contracting state in another contracting state should not be higher than that of an enterprise carrying out the same business activities in another contracting state.

3. Deduct the indiscriminate clause. Interest, royalties and other payments paid by an enterprise of a Contracting State to a resident of the other Contracting State shall be allowed as expenses as those paid to a resident of the other Contracting State under the same circumstances.

4. Indifference of ownership clause. That is, the capital indifference clause means that whether the capital of an enterprise in one contracting state is wholly or partially owned or controlled directly or indirectly by one or more residents in another contracting state, the tax burden or related conditions of the enterprise should not be different from or heavier than other similar enterprises in that contracting state.

(6) Both tax information exchange modes stipulate that the competent authorities of both contracting States should exchange information required for the implementation of the provisions of this Agreement, or exchange information about the taxes involved in this Agreement in the domestic laws of both contracting States, so as not to conflict with this Agreement.

(7) mutual consultation procedures. The financial departments or tax authorities of both contracting States should improve the mutual consultation procedures by concluding mutual assistance agreements, so as to solve disputes and problems related to the use of the agreements. This procedure is a discussion procedure between tax authorities, aiming at finding a scheme acceptable to all parties as far as possible.

By the end of June 2005, 5438+065438+ 10, China had signed 87 tax treaties (excluding arrangements with Hong Kong and Macao) and 78 tax treaties had come into effect.

The United States, France, Britain, Mauritius, Russia, Thailand, Australia, Mexico, South Korea, Japan, Mexico, Kuwait, Austria, Canada, New Zealand, Ukraine, etc.