CAJ | 학술논문

伴随间接征收概念的不断扩张,作为东道国合理管制权力的征税权也逐渐被投资者质疑从而提起征收之诉而要求补偿。过度的征税、歧视性的征税以及逾越善意本质的征税有可能被视为间接征收。《北美自由贸易协定》、《欧洲人权条约》等极力倡导保护私人投资权利的国际条约在其仲裁与司法实践中却将天平倾斜于东道国,设置了争端解决的前置程序或形成了实践中的认定标准。我国外资征税体制虽然发生了重要的变革,但无论从税率的设置还是实施的普遍性和效果来看都不构成对外资的间接征收。
반수간접정수개념적불단확장,작위동도국합리관제권력적정세권야축점피투자자질의종이제기정수지소이요구보상。과도적정세、기시성적정세이급유월선의본질적정세유가능피시위간접정수。《북미자유무역협정》、《구주인권조약》등겁력창도보호사인투자권리적국제조약재기중재여사법실천중각장천평경사우동도국,설치료쟁단해결적전치정서혹형성료실천중적인정표준。아국외자정세체제수연발생료중요적변혁,단무론종세솔적설치환시실시적보편성화효과래간도불구성대외자적간접정수。
With the development of the concept of indirect expropriation,the taxation power of the host county,as the legitimate police power,has gradually been challenged by the foreign investors and thus they file lawsuit against the expropriation for compensation.The excessive and discriminatory taxation,and non-bona taxation may be deemed as indirect expropriation.NAFTA and ECHR Convention,which are featured as providing more protections to the investors,and providing their preference to the host country,including setting up procedural prerequisite and framing the identifying standards in the practice.Although the foreign capital taxation system in China has undergone great changes,it cannot be deemed as indirect expropriation in terms of tax rate setting or the universality and effect of implementation.