内容摘要：

避免双重征税协定的两个国际范本，特别是经合组织范本，强调居民税收管辖权，其所确定的国际税收规则不利于发展中国家，有失公平合理，亟需修改。本文认为，我国作为最大的发展中国家，有责任与广大发展中国家联合在一起，争取全面修订两个国际税收协定范本，重构国际税收规则，并提出了修订的具体建议。

关键词：双重征税　国际范本　税收管辖权电子商务

abstract:the two existing international model conventions for double taxation avoidance, especially the oecd version, has put its emphasis on domiciliary tax jurisdiction, and international tax regulations fixed by them are unfair and disadvantageous for developing countries. the paper argues that, as the biggest developing country, china should be responsible for making greater efforts to revise the two model conventions and rebuild international tax regulation systems, together with the vast numbers of developing nations. the paper also provides some concrete proposals for the revision.

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