摘要
目前我国仅在相关的法规中有个别避税地税收立法条款,业务覆盖狭窄,也没有具体的操作程序和指南。本文在借鉴经济合作与发展组织(OECD)以及主要市场经济国家反避税港立法经验的基础上,提出在避税港概念界定、避税港业务范围、避税港业务和受控外国企业报告义务等方面单独进行反避税港立法,同时制定与之配套的业务操作程序和指南。
引文
[1]朱青.国际税收[M].北京:中国人民大学出版社,2011.
[2]本刊编辑部.美国国内收入局发布FATCA注册网页和“指引”视频[J].税收研究资料,2013,(11):57.
1 OECD.List of Unco-operative Tax Havens[EB/OL].(2009-05-13)[2015-01-30]http://www.oecd.org/countries/monaco/listofunco-operativetaxhavens.htm.
2 OECD.Tax Co-operation 2010:Towards a Level Playing Field-Assessment by the Gglobal Forum on Transparency and Exchange of Information[EB/OL].(2010-10-18)[2015-01-30]http://www.oecd.org/tax/exchange-of-tax-information/taxco-operation2010towardsalevelplayingfieldassessmentbytheglobalforumontransparencyandexchangeofinformation.htm.
1 United States federal law.Foreign Account Tax Compliance Act[EB/OL].(2014-10-20)[2015-01-30]http://en.wikipedia.org/wiki/Foreign_Account_Tax_Compliance_Act.
2 United States federal law£∫Foreign Account Tax Compliance Act[EB/OL].(2014-10-20)[2015-01-30]http://en.wikipedia.org/wiki/Foreign_Account_Tax_Compliance_Act.
3 朱青.国际税收[M].北京:中国人民大学出版社,2011.
4 Regulation measures[EB/OL].(2015-01-23)[2015-01-30]http://en.wikipedia.org/wiki/Tax_haven#Regulation_measures