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1992年中韩建交以来两国的经贸交往日益频繁，韩国已成为中国第四大外商直接投资来源国，中国已是韩国最大的贸易伙伴国、最大的出口对象国、最大进口来源国、最大的人员往来对象国，特别是随着2015年中韩FTA的签署，经贸往来及人员的流动将会更加频繁，两国间的跨国企业、往来于中韩间的个人也会与日俱增。如何在促进经贸往来、人员流动更加顺利进行的前提下，解决这些跨国企业及“国际人”的税收问题是两国税务机关共同面临的重要课题，这直接涉及到两国的共同利益，需要两国的互助与协作。中韩税收协定是区分税收管辖权、避免并解决税收冲突的重要法律依据，而“居民”作为税收协定的一个基本概念，是两国行使各自居民税收管辖权的前提与标准，其重要性也是前所未有的。 税收协定中的居民一般分为居民个人（自然人居民）、居民企业及其他居民。本文着重从居民个人与居民企业的角度，探讨居民判定标准、冲突协调规范存在的一些不明确、不合理的规定，同时也呼吁完善国内法，以更好地配合税收协定限制避税移居。对双重居民个人的居住国判定标准，考虑到决定一个居民个人的居所及居住时间的最主要因素为其经济利益，故此建议将重要经济利益中心设置为第一判定标准；同时引进183天规则、明确计算 “183天” 的标准并将其设置为第二标准；最后提出了明确永久性住所标准的概念并弱化其判定标准职能的建议。 在居民企业以及双重居民企业的居住国判定标准方面，随着两国国内税法中“实际管理机构”概念的引进，并参照以OECD为代表的税收居民企业判定标准的国际新趋势，建议在双重居民企业的居住国判定中引进实际管理机构的标准；但考虑到实际管理机构的可移动性，从长远来看建议考虑引进重要经济利益中心标准。
Since China and Korea established diplomatic relations in 1992, the economic and commercial communications have become increasingly frequent. Korea has become China’s fourth biggest source country of foreign investment. China has become Korea’s the biggest trade partner, the biggest target country for export, the biggest source country for import and the biggest target country for personnel motility. Due to the signing of FTA between China and Korea in 2015, the bilateral investment and personnel mobility will become more frequent. The number of cross-national enterprises and “international individuals” visit of two countries are increasing. On the premise of improving economic and commercial communications and smooth personnel mobility, how to solve the taxation problem of these cross-national enterprises and “international individuals” is a significant project that the tax authorities of the two countries must face together. It involves the tax jurisdiction of the two countries and needs mutual cooperation. The China-Korea Tax Treaty is the important legal basis to clarify tax jurisdiction and to avoid and solve the problems of taxation conflicts. Meanwhile, “resident” as a basic concept of the treaty is the premise and criterion of the application of respective resident jurisdiction rights. Its importance is self-evident. The concerned residents refer to individual resident, resident enterprise and others. The thesis highlights the unclear and unreasonable regulations existing in the criteria of determining residency and conflict coordination regulations from the perspective of individual residents and resident enterprises. For the criteria for determining a dual resident’s residence country, the author proposes center of vital interests as the first criterion, since the economy profits mainly determine the individual’s residence and living time. At the same time, 183 days rules should be introduced and accurately applied and work as the second criterion. Lastly, the author suggests weakening the role of the concept of permanent home as criterion for determining residency. For the criteria of determining a residence country for resident enterprises and double resident enterprises, there’s difference between China and Korea in determining the resident country of resident enterprises according to their respective tax laws. But with the introduction of effective management and with the new international tendency to set criteria of resident enterprises represented by OECD, the paper suggests introducing effective management judging criteria in the China-Korea Tax Treaty. But in the long run, it is advisable to take into consideration introducing “the center of vital interests” criterion. Meanwhile, the paper recommends perfecting domestic laws in line with th Tax Treaty to prevent immigration for the purpose of tax evasion.
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individual resident, resident enterprise, permanent home, centre of vital interests, effective management
