我国实行对外开放以来,企业走出国门、外商进入国门举办合资、合作、独资企业或设立办事机构日益增多,为了使财税干部掌握、执行国家政府间的税收协定,本文就此作一简介。关于国际税收协定,国际上通行的有两个范本:一是《经济合作与发展组织关于对所得和财产避免双重征税的协定范本》(简称OECD范本);二是《联合国关于发达国家与 Since the opening up of our country to the outside world, the enterprises have gone abroad to go abroad and the foreign businessmen have entered the country to hold more joint ventures, cooperation and sole proprietorship enterprises or establish offices. In order to make the tax cadres master and implement the tax treaties between the state governments, this article makes a brief introduction. There are two internationally accepted international tax treaties: the first is the OECD Model Agreement on Avoidance of Double Taxation on Income and Property (OECD Model), the second is the UN Model on Agreement between Developed Countries and