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我国国内有关法律规定,依外国(地区)法律设立的合伙企业在我国属于税收实体,而依我国法律设立的合伙企业属于税收虚体,这使得中外双边税收协定适用于合伙企业时变得相当复杂,更易导致双重征税或不征税;宜从中国所处不同缔约国地位,诸如合伙企业所在地国、合伙人居住国、来源所得国等角度对协定的适用进行分析,尽可能消除适用协定产生的矛盾,避免双重征税或不征税。
The relevant laws of our country stipulate that a partnership enterprise established under foreign (regional) law belongs to a tax entity in our country and that a partnership enterprise established under the laws of our country belongs to a tax-fictional entity, making it very complicated when a bilateral and bilateral bilateral tax treaties are applied to a partnership enterprise , It is more likely to lead to double taxation or non-taxation. The application of the agreement should be analyzed from the perspectives of different contracting parties in China, such as the country where the partnership is located, the country in which the partner resides, the country of origin, etc., to eliminate as far as possible Contradictory, to avoid double taxation or not taxation.