The Research On The Taxation Of International Transport

International shipping center is a functional concept. It includes the developedshipping market, abundant logistics and numerous flight routes. It depends on thetrade, financial and economic center. From the successful experience in theconstruction of the world’s major shipping centers, all have matching shipping service.As one of the shipping services, successful tax policy will not only attract the entry ofthe world’s shipping companies, but also be conducive to protect the interests of everycountry’s tax revenue.As one of the largest shipping countries, China has a favorable geographicalposition and hard condition. But China is lack of the matching shipping tax policy.This article is dedicated to study the international shipping tax policy and provideimportant significance for the construction of Shanghai international shipping centre.The current researches on the tax policy in China have no academic study on thistopic. Because of no research, there are a lot of academic blank on the taxation ofprofits from international transport in China and it cannot support for the constructionof the international shipping centre. This article will provide important theoreticalsignificance for the construction of Shanghai international shipping centre.This article has6chapters. Chapter1discusses the provisions of the OECD ModelConvention and UN Model Convention Article8. Then it states the reasons for the special distributive rule laid by Article8. Chapter2is about the operation of ships oraircraft in international traffic. Chapter3is about the profits derived frominternational traffic. Chapter4is about the place of effective management. Fromchapter2-4, the article studies the taxation of profits from international transport inthe field of practice. Chapter5is about the proposals for the changes to Article8ofOECD and UN Model Convention. Chapter6discusses the improvement of the taxpolicy about the taxation of profits from international transport.