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受益所有人制度在我国税务总局的《关于如何理解和认定税收协定中“受益所有人”的通知》《关于认定税收协定中“受益所有人”的公告》《关于湖北等省市国家税务局执行内地与香港税收安排股息条款涉及受益所有人案例的处理意见》等文件中有原则性规定。学术界对该制度的规定也有一定讨论,文章从实务出发,通过实际数据反映该项制度在我国的执行情况。此外,对于该制度中一直被学者所讨论的举证责任倒置、资格认定、不予受理理由等问题进行探讨。
The system of beneficiary owners in China’s State Administration of Taxation, “on how to understand and recognize the tax agreement,” the beneficiary owner, “” on the tax agreement, “” beneficiary owner, “the announcement” about Hubei and other provinces The State Administration of Taxation on the implementation of tax provisions of the Mainland and Hong Kong Tax Dividend Cases involving the handling of the views of beneficiaries "and other documents there are principles and provisions. The academic circles have also discussed the provisions of the system. The article starts from the actual situation and reflects the implementation of the system in our country through the actual data. In addition, the system has been discussed by scholars of the burden of proof inversions, eligibility, reasons for inadmissibility and other issues to be explored.