The Study On Tax Treaties Between China And Foreign Countries Based On The Perspective Of "The Belt And Road"

Since our country put forward the development strategy of "the Belt and Road" in 2015,trades and investment between China and other countries among "Silk Road Economic Belt" and "21st century maritime Silk Road" have become increasingly frequent.Arising from that,cross-border tax issues are becoming more outstanding.Tax treaty provides a legal way to deal with tax issues among two or more countries.Tax treaties between China and other countries give support to deal solve the tax disputes,avoid double taxation and reduce transnational tax evasion,as well as protect the tax benefits of multinational corporations in the region effectively.Faced with the new international trade situation and the regional economy under the background of "the Belt and Road",the existing tax treaty has many limits.It is worth studying the way to make better use of tax treaties in the cross-border trade between China and other countries,in order to promote the common development of regional economy along "the Belt and Road".This paper will focus on tax treaties between China and other countries along "the Belt and Road",and it is worth studying.On one hand,the paper strengthens the overall study of all tax treaties between China and other countries,which fills in the blank of related study.On the other hand,the paper puts forward suggestions for improvement of tax treaties against deficiencies and also presents several projects of tax treaties based on the characteristic of "the Belt and Road".The paper consists of introduction and other four parts based on the perspective of "the Belt and Road".Firstly,the paper studies the present situation of tax treaties between China and foreign countries,including the sign of those tax treaties,related reasons and classification.Next,it will studies the details of those tax treaties,including the basic framework and details of some important clauses,such as permanent establishment,business position,three kinds of investment income,mutual agreement procedure and exchange of information.The next part focuses on introducing the positive position of China-foreign tax treaties play and deficiencies of those treaties.In the end,improvement suggestions are put forward,which includes two parts.On one hand,based on the deficiencies of those tax treaties,some suggestions are given,including improve the identity of the partnership,strengthen the crackdown on tax evasion,introducing arbitration clause to settle tax dispute,improve the cognizance of the virtual permanent institution.On the other hand,based on the characteristic of the area along "the Belt and Road",several future projects of tax treaties are presented,including introducing multilateral tax treaties among China and foreign countries,building tax cooperation mechanism for "the Belt and Road",and form a special tax treaty model for "the Belt and Road".