电子商务跨国特许权使用费所得征税与协调X

20054()No.42005(170)JOURNALOFXIAMENUNIVERSITY(Arts&SocialSciences)GeneralSerialNo.170X(,361005):12,,,(UNOECD),,,:;;;:D922.222:A:0438-0460(2005)04-0055-08,19962(),,,,,(UN)(OECD):OECD2003(OECD);1999(UN)2001,(UNOECD),,55X:2004-12-15::(1974-),,,,20031217,81http:PPnews.xinhuanet.comPzhengfuP2003-12P17Pcontent-1234827.htm,2004121581,283585231212:()1212,,,,,(),,1.123,,,,124,,,,,,,,,,2.125,,,,,,,,3.126,,,,65,,12()121.UNOECD12(1),UN,,OECD(2),1977OECD2001UN12,,,,;,,1992OECD122,,[1](P276)OECD1983,,,,,,[2](P268),,OECD,,12UN,,125,,UN126OECD124,12,,2.12(1)121UN121,OECD121UN,OECD,OECD12UN1225(2)122UN122,(iftherecipientistheben2eficialowneroftheroyalties);UN(ifthebeneficialowneroftheroyaltiesisaresidentoftheotherContractingState)(3)123UN123,OECD122,OECD12275(4)124UN124,,UN,UN,71(3)(),12,714,OECDOECD14,7714,,,124OECD123(5)125UN125(thepayeristheGovernmentofthatContractingState,alocalauthorityoraresidentofthatContractingState);UN(thepayerisaresidentofthatState),2001UN4(6)126UN126OECD124,Agreement,Convention()1.121,,,,,,,,,,,,,,[3](P127)UN12,,OECD121,,,,,,,,,,UN,2.122,85,,,,OECDUN,3.123,,(plan)(process),,4.124OECD,UN,7,,5124,,125,6.agreementconvention126Agree2ment,Conventionconvention,agreement,,,convention(),(know-how),,,,,,,,,,,,,,,714,,,2003OECD12[4](Art.12Para.11.3):,,,;,,,,;,,,,,,,95,:;;;(opinion);(atrouble-shootingdatabase)(),,,[5](P181-184),,,,,OECD1998912,,[6],(,),,(),,,,,,,,,,,,,,,,714,13,OECD,,,,,,(,),,,2003OECD12,,,,06,,,(),,,[5](P184)()(),,713,,(),,,,,,,,,,,[4](Art.12Para.17)()122,,,,,2003OECD,,:,,,,,,,,,,,,,,OECD,,,,,,,,,[4](Art.10Para.12),,:(1),,;(2)16,,,,:,;,,(),,,126,,,,12,,,UN12,:,,[7](Art.12Para.22):[1].[M].:,2001.[2]PHILIPBARKER.DoubleTaxationConventionsandInternationalTaxLaw[M].Sweet&Maxwell,London,1994.[3].()[M].:,2004.[4]OECD,CommentaryontheArticlesofthe2003OECDModelIncomeandCapitalTaxConvention[Z].January28,2003.[5].OECD[J].,2004,(6).[6]OECDCommitteeonFiscalAffairs.RevisionoftheCommentaryonArticle12ConcerningSoftwarepayments[EB/OL],ht2tp:PPwww.oecd.orgPdafPArt12-e.pdf,August1,1999.[7]UnitedNations.CommentaryontheArticlesofthe2001UnitedNationsModelDoubleTaxationConventionBetweenDevel2opedandDevelopingCountries[Z],January11,2001.[:]OnTaxationandHarmonizationofCross2borderRoyaltyintheContextofE2CommerceandCapitalTaxConventionsCAIQing2huiAbstract:TheprovisionsofArticle12ofChinasWorkingDraftontaxationandharmonizationofcross2borderroyaltyhasob2viouslylaggedbehindtheneedsofthenewsituation,especiallyithasfailedtotakeintoaccountthesituationofcross2borderE2Commerce.Inordertobuildagoodcircumstanceoflawforthedevelopmentofcross2borderE2CommerceinChina,weshouldac2tivelyusethelatestamendmentsoftheprovisionsontaxationandharmonizationofcross2borderroyaltytothetwoimportantModelConventions(UNModelConventionandOECDModelConvention)andtheirCommentariesintheworldforreferenceandamendtherelatedprovisionsofChinasWorkingDraftintime.Keywords:taxconvention,modelconvention,royalty,E2Commerce26