摘要
双边税收协定适用的法教义学阐释是要解决税务机关和法院适用双边税收协定中面对的法律适用、体系构造与法律解释这三个现实问题和难题。双边税收协定具有直接适用性,但是,不具有绝对的优先适用性。双边税收协定的规范体系由以概念和规则为内容的外部体系与以原则为内核的内部体系所构成,全面理解和掌握双边税收协定的规范体系是避免错误适用和解释双边税收协定的根本。双边税收协定在其内部构筑了由用语的定义性解释与未明确定义用语解释组成的独立自主、双层结构与解释依据存在先后次序的解释规范体系,无须借助外部的法律解释依据和方法。
The doctrinal interpretation of the application of bilateral tax treaties is to solve the three practical problems and difficulties faced by tax authorities and courts in the application of bilateral tax treaties:application of law,system structure and legal interpretation.Through the analysis of legal doctrine,it can be clear that bilateral tax treaties have direct applicability,but they do not have absolute priority applicability.The normative system of bilateral tax treaties is composed of an external system with concepts and rules as its content and an internal system with principles as its core.A comprehensive understanding and mastery of the normative system of bilateral tax treaties is the basis for avoiding wrong application and interpretation of bilateral tax treaties.Bilateral tax treaties have built an independent,self-sufficient,two-tiered structure and sequentially interpreted interpretation normative system consisting of defined interpretations of terms and interpretations of undefined terms,without resorting to external legal interpretation bases and methods.
出处
《江西社会科学》
CSSCI
北大核心
2023年第2期155-169,208,共16页
Jiangxi Social Sciences
基金
北京市社会科学基金规划项目“我国跨境破产立法难点与对策研究”(21FXB006)
作者简介
邢钢,北京师范大学法学院教授、博士生导师,博士,(北京100875)。
