本文阐述了在执行中外税收协定资本无差别待遇条款中,如何界定条款中“其他同类企业” 资本归属和控制的范围。由于各缔约国间所签协定中对无差别待遇原则的表述及其释义并不完全一致,缔约国一方在执行对不同资本归属结构的企业资本无差别待遇的过程中,可能会出现某种不确定性。《OECD税收协定范本》和《联合国税收协定范本》已经将最惠国待遇原则和国民待遇原则直接或间接地扩展到对一国税制的要求,以期实现对跨国纳税主体税收的公平待遇。因此,要全面执行中外税收协定的无差别待遇原则,必须正确认识无差别待遇原则的全部内涵,并将其纳入我国的税制中。 This article elaborates how to define the scope of ownership and control of the capital of “other similar enterprises” in the clause in the implementation of the non-discriminatory treatment of capital between Chinese and foreign tax treaties. As the expression of the principle of non-discrimination and the interpretation of the principle of non-discrimination in the agreements concluded among the contracting parties are not completely consistent, some uncertainty may arise in the process of non-discriminatory treatment of the corporate capital of different capital ownership structures by one Contracting State . The OECD Model Tax Agreement and the Model United Nations Tax Agreement have extended the most-favored-nation principle and the principle of national treatment directly or indirectly to the requirements of a country’s tax system with a view to achieving fair treatment of the tax revenue of multinational taxpayers. Therefore, to fully implement the principle of undifferentiated treatment of tax treaties between China and foreign countries, we must correctly understand the full meaning of the principle of non-discriminatory treatment and incorporate it into our tax system.