内容摘要：

税收协定工作执行的好坏直接影响税收优惠政策及避免双重征税的落实，同时，对维护国家税收权益、防止国家税款的流失起着重要的作用。在税收协定的执行过程中，由于相关规定过于原则，导致实际操作中难以把握，特别是常设机构的判定以及与常设机构有关的营业利润的确定则是执行的难点，必须从法律政策和管理制度两个层面加以完善。

关键词：税收协定　常设机构　营业利润

abstract：fair implementation of tax treaties can not only facilitate taxpayers to enjoy preferential tax policies and avoid double taxation but also contribute to protecting national tax benefits. inpractice, however, relevant tax regulations fail to provide an efficient tool to address some difficult issues in implementing tax treaties due to their implicit wordings. among them stands out two specific issues, namely the determination of permanent establishment （pe） and business profit. this article suggests that these issues should be properly addressed by perfecting tax laws and policies as well as tax administrative systems.

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