{"id":49,"date":"2026-09-16T09:00:00","date_gmt":"2026-09-16T01:00:00","guid":{"rendered":"https:\/\/www.dagon.com.cn\/?p=49"},"modified":"2026-10-23T08:59:39","modified_gmt":"2026-10-23T00:59:39","slug":"tax-treaty-core-articles","status":"publish","type":"post","link":"https:\/\/www.dagon.com.cn\/en\/tax-treaty-core-articles\/","title":{"rendered":"\u7a0e\u6536\u534f\u5b9a\u6838\u5fc3\u6761\u6b3e\u89e3\u8bfb\uff08\u4ee5UN\/OECD\u8303\u672c\u4e3a\u6846\u67b6\uff09"},"content":{"rendered":"

\u4e24\u5927\u8303\u672c\u6982\u8ff0<\/h2>\n
\n\n\n\n\n\n\n\n\n
\u7ef4\u5ea6<\/th>\nOECD\u8303\u672c<\/th>\nUN\u8303\u672c<\/th>\n<\/tr>\n<\/thead>\n
\u53d1\u5e03\u673a\u6784<\/td>\nOECD<\/td>\nUN<\/td>\n<\/tr>\n
\u7acb\u573a\u504f\u5411<\/td>\n\u8d44\u672c\u8f93\u51fa\u56fd(\u5c45\u6c11\u56fd\u5f81\u7a0e\u6743\u4f18\u5148)<\/td>\n\u8d44\u672c\u8f93\u5165\u56fd(\u6765\u6e90\u56fd\u5f81\u7a0e\u6743\u4f18\u5148)<\/td>\n<\/tr>\n
\u6700\u65b0\u7248\u672c<\/td>\n2017 Condensed (2022\u66f4\u65b0\u4e2d)<\/td>\n2021<\/td>\n<\/tr>\n
\u4e2d\u56fd\u5b9e\u8df5<\/td>\n\u90e8\u5206\u53c2\u8003<\/td>\n\u66f4\u591a\u53c2\u8003(\u4f5c\u4e3a\u53d1\u5c55\u4e2d\u56fd\u5bb6)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

\u6838\u5fc3\u6761\u6b3e\u901f\u89c8<\/h2>\n

\u7b2c5\u6761: \u5e38\u8bbe\u673a\u6784\uff08PE\uff09<\/h3>\n

\u5e38\u8bbe\u673a\u6784\u662f\u534f\u5b9a\u9879\u4e0b\u786e\u5b9a\u6765\u6e90\u56fd\u662f\u5426\u6709\u6743\u5bf9\u4f01\u4e1a\u5229\u6da6\u5f81\u7a0e\u7684\u95e8\u69db\u3002<\/p>\n

\u57fa\u672c\u5b9a\u4e49<\/strong>(OECD Art 5.1):<\/p>\n

\n

“\u5e38\u8bbe\u673a\u6784”\u6307\u4f01\u4e1a\u8fdb\u884c\u5168\u90e8\u6216\u90e8\u5206\u8425\u4e1a\u7684\u56fa\u5b9a\u573a\u6240\u3002<\/p>\n<\/blockquote>\n

\u6784\u6210\u8981\u4ef6<\/strong>(\u4e09\u8981\u7d20):<\/p>\n

    \n
  1. \u56fa\u5b9a\u6027<\/strong>: \u6709\u56fa\u5b9a\u5730\u70b9(\u573a\u6240)<\/li>\n
  2. \u6301\u4e45\u6027<\/strong>: \u975e\u4e34\u65f6\u6027(\u4e00\u822c\u8d85\u8fc76\u4e2a\u6708)<\/li>\n
  3. \u8425\u4e1a\u6027<\/strong>: \u4ece\u4e8b\u8425\u4e1a\u6d3b\u52a8(\u975e\u51c6\u5907\u6027\/\u8f85\u52a9\u6027)<\/li>\n<\/ol>\n

    \u6392\u9664\u9879<\/strong>(Art 5.4): \u4e13\u4e3a\u50a8\u5b58\/\u9648\u5217\u3001\u91c7\u8d2d\u3001\u641c\u96c6\u4fe1\u606f\u7b49\u51c6\u5907\u6027\u6216\u8f85\u52a9\u6027\u6d3b\u52a8<\/p>\n

    \u5efa\u7b51\u578bPE<\/strong>(Art 5.3): \u5efa\u7b51\u3001\u5b89\u88c5\u5de5\u7a0b\u8d85\u8fc7 12\u4e2a\u6708<\/strong>(UN\u8303\u672c\u4e3a6\u4e2a\u6708)<\/p>\n

    \u4ee3\u7406\u578bPE<\/strong>(Art 5.5-6):<\/p>\n

      \n
    • \u72ec\u7acb\u4ee3\u7406\u4eba<\/strong>: \u4e00\u822c\u4e0d\u6784\u6210PE(\u9664\u975e\u7ecf\u8425\u6d3b\u52a8\u5b8c\u5168\/\u51e0\u4e4e\u5b8c\u5168\u4e3a\u8be5\u4f01\u4e1a)<\/li>\n
    • \u975e\u72ec\u7acb\u4ee3\u7406\u4eba<\/strong>: \u6709\u6743\u4ee5\u4f01\u4e1a\u540d\u4e49\u7b7e\u8ba2\u5408\u540c\u5e76\u7ecf\u5e38\u884c\u4f7f \u2192 \u6784\u6210PE<\/li>\n<\/ul>\n
      \n

      UN\u8303\u672c\u5dee\u5f02<\/strong>: UN Art 5.3\u964d\u4f4e\u95e8\u69db\u81f36\u4e2a\u6708;UN Art 5.5\/6\u66f4\u5bbd\u6cdb\u5730\u8ba4\u5b9a\u4ee3\u7406PE\u3002<\/p>\n<\/blockquote>\n

      \u7b2c7\u6761: \u8425\u4e1a\u5229\u6da6<\/h3>\n
      \n

      “\u7f14\u7ea6\u56fd\u4e00\u65b9\u4f01\u4e1a\u7684\u5229\u6da6\u4ec5\u5728\u8be5\u56fd\u5f81\u7a0e,\u4f46\u4f01\u4e1a\u901a\u8fc7\u8bbe\u5728\u7f14\u7ea6\u56fd\u53e6\u4e00\u65b9\u7684\u5e38\u8bbe\u673a\u6784\u8fdb\u884c\u8425\u4e1a\u7684,\u53e6\u4e00\u65b9\u6709\u6743\u5bf9\u8be5\u5c5e\u4e8e\u8be5\u5e38\u8bbe\u673a\u6784\u7684\u5229\u6da6\u5f81\u7a0e\u3002”<\/p>\n<\/blockquote>\n

      \u5173\u952e\u6982\u5ff5:<\/p>\n

        \n
      • \u5229\u6da6\u5f52\u5c5e<\/strong>: \u5206\u79bb\u6cd5(Separate and Independent Enterprise)\u539f\u5219<\/li>\n
      • OECD Authorized Approach<\/strong>: \u5c06PE\u89c6\u4e3a\u72ec\u7acb\u5b9e\u4f53\u8fdb\u884c\u529f\u80fd\u5206\u6790<\/li>\n
      • UN\u8303\u672c<\/strong>: \u5141\u8bb8\u6765\u6e90\u56fd\u91c7\u7528”\u5f15\u529b\u6cd5”(Force of Attraction),\u6269\u5927\u6765\u6e90\u56fd\u5f81\u7a0e\u6743<\/li>\n<\/ul>\n

        \u7b2c10-12\u6761: \u80a1\u606f\u3001\u5229\u606f\u3001\u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/h3>\n
        \n\n\n\n\n\n\n\n
        \u6240\u5f97<\/th>\nOECD\u8303\u672c\u9650\u5236\u7a0e\u7387<\/th>\nUN\u8303\u672c\u5efa\u8bae\u7a0e\u7387<\/th>\n\u5b9e\u8df5\u4e2d\u7684\u5e38\u89c1\u9650\u5236\u7a0e\u7387<\/th>\n<\/tr>\n<\/thead>\n
        \u80a1\u606f<\/td>\n5%(\u226525%\u6301\u80a1) \/ 15%<\/td>\n5-15%<\/td>\n5-10%<\/td>\n<\/tr>\n
        \u5229\u606f<\/td>\n0%(\u4ec5\u5c45\u6c11\u56fd\u5f81\u7a0e)<\/td>\n0-10%<\/td>\n7-10%<\/td>\n<\/tr>\n
        \u7279\u8bb8\u6743\u4f7f\u7528\u8d39<\/td>\n0%(\u4ec5\u5c45\u6c11\u56fd\u5f81\u7a0e)<\/td>\n0-10%<\/td>\n7-10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n
        \n

        \u91cd\u8981<\/strong>: \u4e2d\u56fd\u5bf9\u5916\u7b7e\u7f72\u7684\u7a0e\u6536\u534f\u5b9a\u4e2d,\u6765\u6e90\u56fd\u5bf9\u5229\u606f\/\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u901a\u5e38\u4fdd\u7559\u5f81\u7a0e\u6743(\u9650\u5236\u7a0e\u73877-10%),\u4e0d\u540c\u4e8eOECD\u8303\u672c\u76840%\u3002<\/p>\n<\/blockquote>\n

        \u7b2c13\u6761: \u8d22\u4ea7\u6536\u76ca<\/h3>\n
          \n
        • \u4e0d\u52a8\u4ea7: \u6765\u6e90\u56fd\u53ef\u5f81\u7a0e(\u4e0eOECD\u4e00\u81f4)<\/li>\n
        • \u52a8\u4ea7(\u5e38\u8bbe\u673a\u6784\/\u56fa\u5b9a\u57fa\u5730\u76f8\u5173): \u673a\u6784\u6240\u5728\u56fd\u53ef\u5f81\u7a0e<\/li>\n
        • \u80a1\u6743\u8f6c\u8ba9: OECD\u8303\u672c\u4e3a\u5c45\u6c11\u56fd\u5f81\u7a0e; UN\u8303\u672c\u5141\u8bb8\u6765\u6e90\u56fd\u5bf9”\u4e3b\u8981\u4ef7\u503c\u4e3a\u4e0d\u52a8\u4ea7”\u7684\u80a1\u6743\u8f6c\u8ba9\u5f81\u7a0e<\/li>\n<\/ul>\n
          \n

          \u4e2d\u56fd\u534f\u5b9a\u901a\u5e38\u5728\u80a1\u6743\u8f6c\u8ba9\u6761\u6b3e\u4e2d\u7eb3\u5165”\u4e0d\u52a8\u4ea7\u4e3a\u4e3b\u7684\u80a1\u6743\u8f6c\u8ba9”\u6765\u6e90\u56fd\u5f81\u7a0e\u6743\u3002<\/p>\n<\/blockquote>\n

          \u7b2c25\u6761: \u76f8\u4e92\u534f\u5546\u7a0b\u5e8f\uff08MAP\uff09<\/h3>\n

          \u7eb3\u7a0e\u4eba\u53ef\u5728\u4ee5\u4e0b\u60c5\u51b5\u542f\u52a8MAP:<\/p>\n

            \n
          • \u7f14\u7ea6\u56fd\u4e00\u65b9\u6216\u53cc\u65b9\u63aa\u65bd\u5bfc\u81f4\u4e0d\u7b26\u5408\u534f\u5b9a\u7684\u5f81\u7a0e<\/li>\n
          • \u7533\u8bc9\u671f\u4e3a: \u81ea\u9996\u6b21\u901a\u77e5\u8d77 3\u5e74<\/strong>(\u5927\u90e8\u5206\u534f\u5b9a)<\/li>\n<\/ul>\n

            MAP\u662f\u89e3\u51b3\u7a0e\u6536\u534f\u5b9a\u4e89\u8bae\u7684\u6838\u5fc3\u884c\u653f\u673a\u5236,\u4e5f\u662fBEPS\u7b2c14\u9879\u884c\u52a8\u8ba1\u5212\u7684\u6700\u4f4e\u6807\u51c6\u3002<\/p>\n

            \u4e2d\u56fd\u7a0e\u6536\u534f\u5b9a\u7f51\u7edc<\/h2>\n
              \n
            • \u4e2d\u56fd\u5df2\u7b7e\u7f72\u7ea6 110+<\/strong> \u4e2a\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a<\/li>\n
            • \u4e2d\u56fd\u591a\u8fb9\u7a0e\u6536\u516c\u7ea6(MLC)\u4e8e2017\u5e74\u7b7e\u7f72,\u5df2\u4fee\u6539\u90e8\u5206\u534f\u5b9a\u6761\u6b3e<\/li>\n
            • \u4e2d\u56fd\u7a0e\u6536\u534f\u5b9a\u4ee5UN\u8303\u672c\u4e3a\u4e3b\u8981\u53c2\u7167(\u7279\u522b\u662f\u5728\u9884\u63d0\u7a0e\u548cPE\u6761\u6b3e\u65b9\u9762\u4fdd\u7559\u6765\u6e90\u56fd\u5f81\u7a0e\u6743)<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

              \u7a0e\u6536\u534f\u5b9a\u4ee5UN\u548cOECD\u4e24\u4e2a\u8303\u672c\u4e3a\u6846\u67b6,\u6838\u5fc3\u6761\u6b3e\u6d89\u53ca\u5e38\u8bbe\u673a\u6784\u5b9a\u4e49\u3001\u80a1\u606f\/\u5229\u606f\/\u7279\u8bb8\u6743\u4f7f\u7528\u8d39\u9884\u63d0\u7a0e\u9650\u5236\u7a0e\u7387\u3001\u8425\u4e1a\u5229\u6da6\u5f52\u5c5e\u548c\u4e89\u8bae\u89e3\u51b3\u3002<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-49","post","type-post","status-publish","format-standard","hentry","category-8"],"_links":{"self":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/49","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/comments?post=49"}],"version-history":[{"count":2,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/49\/revisions"}],"predecessor-version":[{"id":63,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/posts\/49\/revisions\/63"}],"wp:attachment":[{"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/media?parent=49"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/categories?post=49"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dagon.com.cn\/en\/wp-json\/wp\/v2\/tags?post=49"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}