從BEPS視角看我國合夥企業稅收法律制度之完善

Perfection of the Taxation Law about Partnership Enterprises in China from the Perspective of BEPS

BEPS行為是跨國公司避稅的重要手段，其中混合實體的錯配亦是較常採用的避稅方式，合夥企業是主要的混合實體。在國際稅收合作日益加強的當下，我國國內稅法對合夥企業的有關規定存在著諸多不足，應儘快加以完善。具體包括：明確合夥人與合夥企業之間交易的定性、制定合夥企業反避稅規則、給予中外合夥企業同樣的稅收待遇、在中外雙邊稅收協定中制定合夥企業特別條款，儘量避免合夥企業被利用為國際避稅的手段。 BEPS behavior is an important means of tax avoidance by multinational company, and mismatch of mixed entity, which is often partnerships, is also one of the most commonly used ways of tax avoidance. Now international tax cooperation is increasing, and our domestic tax law about the relevant provisions of the partnership enterprise has many deficiencies, so it should be perfected quickly as follows: clearing the trading qualitative between partners and partnership, formulating anti-avoidance rules so as to give the same tax treatment to Chinese and foreign partnership, regulating special rules about the partnership treatment in bilateral tax agreement, to avoid the partnership being used as a tool of international tax avoidance.