近年来,我国国际税收管理工作面对一系列国内、国际经济形势的变化。为了配合“一带一路”的发展战略,响应BEPS行动计划的各项建议,我国税务部门加速推进了新一轮税收协定的修订与谈签工作。更新或新签的协定内容呈现出诸多新的特征。为此,我们采访了国家税务总局国际税务司副司长王晓悦,请她回顾我国税收协定发展的历程,并重点就我国新一轮税收协定修订、谈签的背景和特点,以及构建全面规范的税收协定执行制度体系进行解读。 In recent years, China’s international tax administration has faced a series of changes in the domestic and international economic situations. In line with the “Belt and Road” development strategy and in response to the BEPS Action Plan proposals, our tax department has accelerated the revision and negotiation of a new round of tax treaties. New or newly signed agreement presents many new features. To this end, we interviewed Wang Xiaoyue, deputy director of the Department of International Taxation of the State Administration of Taxation, asking her to review the course of the development of China’s tax treaties and focus on the background and characteristics of our new round of tax treaties, as well as the comprehensive and standardized Interpretation of the implementation of tax treaty system system.