國際稅收協定中的受益所有人概念與認定問題

On the Issues of the Concept and Identification of Beneficial Owners in International Tax Conventions

關於國際稅收協定中的受益所有人概念和認定標準，國際稅法理論和實踐中存在諸多認識分歧。經合組織財稅事務委員會晚近公佈的《0ECD稅收協定範本中受益所有人概念的說明（討論稿）》，對受益所有人概念和認定標準作出了相對明確的界定說明，並獲得國際社會各界的廣泛認同，這預示著未來的國際共識標準的形成。中國目前建立在國稅函[2009]601號文基礎上的受益所有人概念和認定標準，與上述國際共識標準存在明顯差異和適用問題，有必要進行修改調整以與國際共識標準接軌。

In theories and practices of international tax law there exist various opinion differences on the concept and identifying criterion of beneficial owners in international tax conventions. OECD' recent discussion draft 'Clarification of the Meaning of 'Beneficial Owner' in the OECD Model Tax Convention', to a certain degree, clearly defines the concept of beneficial owner and illustrates the criterion of identifying a beneficial owner, which has received extensive approval from international society and indicates that an international consensus or standard on the concept of beneficial owner is being taken shape. China's definition and identifying criterion of beneficial owner based on No. 601 tax administrative document are obviously different from the international common standards and have some problems in practical application. Therefore, they need to be revised or readjusted in order to be in line with the international consensus.