分配税收利益与协调税务行政合作是税收条约的两个主要功能,其相关内容的变化与侧重都决定着税收条约的调整与发展。近年来,随着对外贸资本输入输出比重以及对外贸易结构发生变化,中国税收条约呈现出税收管辖权重新划分、税务合作程度与反避税力度加强两大特征。 Distribution of Tax Benefits and Coordination Tax administration cooperation is the two main functions of tax treaties. The changes and emphasis of relevant contents all determine the adjustment and development of tax treaties. In recent years, with the changes in the import and export of foreign trade capital and changes in the structure of foreign trade, the tax treaties in China have shown two major characteristics: the redrawing of tax jurisdictions, the degree of tax cooperation and the strengthening of anti-tax avoidance.