中外稅收協定中稅收饒讓制度的現狀、問題與優化

Study on Tax Sparing System Development: Current Situation, Problems and Prospects

當前我國稅收饒讓制度的發展在稅收協定的締約數量、締約物件、締約區域、締約類型、締約內容等方面均呈現出自身的發展特點，同時也面臨國際社會對稅收饒讓制度立場發生重要轉型以及我國現行稅收饒讓制度普遍存在缺陷的問題。今後，我國稅收饒讓制度將面臨必要的結構性調整，而對現行稅收饒讓條款進行逐步完善亦是合理的選擇。

The current development of the tax sparing system in China has presented the characteristics of its own in the aspects of the contracting number, contracting party, contracting region, contracting type and contracting content etc. , but also faces the important transition of international community’s positions on the system, as well as the problem that the current tax sparing clauses of our country generally have defects. The tax sparing system of our country will be faced with the necessary structural adjustments in the future. Improving the current tax sparing system in China gradually shall be a reasonable choice as well.