The Conflict And Coordination Between The Sino-US Bilateral Tax Treaty And The Application Of Domestic Law

With the development of international economic globalization, the transnationaltrade activities between countries have become more frequently, and also appear thedifferent forms of international business activities, in the contribution to nationaleconomy, at the same time, they also bring challenges to the international tax system.Changes have taken place in international economic communication, a transnationalflow of capital, technology, and other forms of electronic commerce,the emergence ofnew industries have effect on the application of the domestic tax law and theinternational tax treaty which have not changed.Thus appeared tax revenuejurisdiction conflicts between countries, and the phenomenon of double taxation.A country’s international tax law system generally consists of two parts: one isthe relevant tax laws and regulations, another is international tax agreements. Theformer is the mainstream, is a principle; The latter is tributaries, is an exception. Butas more tax treaty signed between countries, not just in developed countries, anddeveloping countries, to build the system of tax treaty network system, most of thetransnational income has to be regulated by tax treaty, for these countries, foreign taxtreaty has become the mainstream in the international trade association.This article is divided into four parts, through the study of American satellitecompany tax would raise, analysis whether the pan American satellite companyshould pay tax in china for these revenues, to draw out the conflict between taxtreaties and domestic law, and the current our country in terms of tax legislation, judicial, existing problems and put forward the perfect suggestions for our country topromote the prosperity of international economic development.The first part introduces the case about the pan American satellite company tax,which leads to the focus of the controversial issues in the case;The second part focuses on the concept of international tax treaty and theinternational tax treaty applicable principle, and operating profit in bilateral taxagreement, investment income and labor remuneration and so on, the main function ofthe tax treaty.The third part introduces the explain of applicable bilateral tax treaty, whichanalyzes the international tax treaty law in a contracting state on the status and thedifference between tax treaties and domestic law, this paper also mentions the Britain,the United States and other countries for the flexibility of the tax treaty, to our countryprovides a good reference; This article also puts forward the tax treaty with thedomestic tax laws and regulations, there exists connection, and there also exists asignificant difference, and analyses the tax treaty with the constitution, the domestictax treaty relations with the domestic tax law.The fourth chapter mainly elaborates our country currently in dealing with theproblem of relationship with the domestic law and tax treaty, and put forward areasonable solution.