税收协定是国家间的法律,属于国际经济法的范畴,是以国家间税收管辖关系为主要调整对象的法律规范。双方国家受其约束,而双方国家又是它的制定者。但是税收协定毕竟不是国内税法,也不能代替国内税法。纳税人不能认为,只要双方国家签订了税收协定,就可以享受税收协定待遇,而不顾及缔约国的国内税法规 Tax treaties are laws between countries and fall into the category of international economic law. They are the legal norms that mainly regulate the tax jurisdiction relations among countries. The two countries are bound by it, and both countries are its creators. However, after all, the tax treaty is not a domestic tax law, nor can it replace the domestic tax law. Taxpayers can not believe that as long as the countries of the two countries have signed the tax treaties, they can enjoy the benefits of the tax treaties regardless of the domestic tax laws of the contracting states