跨国公司在我国的避税与中国政府的反避税问题
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摘要
防止跨国公司避税历来是每个主权国家税收领域的重要课题,我国也不例外。国际避税问题,由于涉及到世界各国历史背景、政治经济制度、税收体系、法律制度等诸多方面的差异,无论在理论上还是在实践中,各国的认识和实践操作都不尽一致。我国反避税工作开展的历史还不长,虽然已经取得了一定的成效,但在理论和实践方面仍存在着相当的不足和缺陷,需要加以借鉴、弥补和完善。
本文根据国际税收中的国际避税与反避税理论,对跨国公司的避税行为和反避税措施进行了系统和深入的研究,并对跨国公司在我国的避税做了一个规模分析和经济分析,在此基础上,对我国目前反避税工作的现状和存在的问题进行了研究,并着重分析新企业所得税法施行后所给予我国反避税工作的补充以及仍可能带来的问题,借鉴国外经验,针对进一步完善我国的反避税提出一点建议和创新。
本文共分为五个部分,第一章为导论,给出论文研究的背景、目的和意义、研究的思路、方法及结构安排;第二章是对国际避税与反避税的简单介绍及经验借鉴,主要分析国外避税所采取的一些主要手段以及所对应的反避税途径,通过具体的反避税案例分析,总结国外反避税所给予我国的经验启示;第三章通过对我国的避税做一个规模分析和经济分析,为我国的反避税提供一个思路,第四章总结我国反避税的现状和存在的问题,首先分析我国当前在避税与反避税方面的立法情况,特别着重分析新的企业所得税法所给予我国反避税工作的补充以及仍可能带来的问题,然后分析我国目前避税与反避税的现状,我国与国外相比在反避税方面所存在的不足;第五章是对我国针对跨国公司避税与反避税所提出的建议和创新,以及给出的结论。本文的研究结果,将为我国的反避税工作提供一定程度的理论指导,并为相应的反避税措施的制定提供理论支持,在新法即将施行之际,及时发现问题,为我国反避税工作的更好展开提出相应的建议。
Ever since its born, international taxation has had two crucial tasks, double taxation and international taxation avoidance, so does China. The common practice of preventing double taxation is usually achieved by negotiations between different tax jurisdictions, resulting in the sign of tax treaties. But when it comes to handling tax avoidance, the perceptions and approaches vary due to the disparities of history background, political and economical system, tax regime and legal system of countries around the world. In china, the history of tax avoidance has started not long before, Although we has achieved some effects, we are still in short of theories and practices as to tax avoidance, and we need continue to study and improve it.
In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance, And has made a scale analysis and the economic analysis to the Tax Avoidance of multinational corporation in our country, on this foundation, the author will continue her research as to the present development of the Anti-Avoidance situation in our country and the existence questions, and will pay emphasis on the effects of the new Enterprise Income Act ,that is the supplement it would bring to our Anti-Avoidance work and the questions it still exit. On the basis of overseas experience, the author will give some proposal and innovation in view of improve the Anti-Avoidance development in our country.
This article altogether divides into five parts, the first chapter is introductory remarks, gives the paper research the background, the goal and the significance, the research mentality, the method and the structure arrangement; Second chapter is as to a simple introduction to international Tax Avoidance and the experience which we can study from them, analyzing emphatically the main Avoidance methods adopted by foreign corporations as well as the corresponds adopted by the government. through concrete Tax Anti-Avoidance case analysis, summarizing the experience enlightenment given by overseas Tax Anti-Avoidance; Third chapter provides a mentality for the Anti-Avoidance in our country though making a scale analysis and a economic analysis, the fourth chapter summarizes the present situation and the existence question of the Anti-Avoidance in our country, first analyzing the legislation situation in the aspect of Tax Avoidance and Tax Anti-Avoidance in our country, paying special attention on analyzing the supplement brought by the New Enterprise Income Act and the questions possibly brought. Then analyzes the situation of Tax Avoidance and Tax Anti-Avoidance at present in our country, comparing with overseas ,which insufficiency we still exit; fifth chapter gives the suggestion、innovation as well as conclusion in view of the Tax Avoidance and Tax Anti-Avoidance of the multinational corporations.
This article findings, will provide the theoretical analysis basis for the Tax Anti-Avoidance in our country, and will provide the policy-making support for the making of the corresponding measure formulation as to Tax Anti-Avoidance .before the action of the New Enterprise Income Act, we can find the problem promptly, and launch the indication direction for the better development of the Tax Anti-Avoidance in our country.
本文根据国际税收中的国际避税与反避税理论,对跨国公司的避税行为和反避税措施进行了系统和深入的研究,并对跨国公司在我国的避税做了一个规模分析和经济分析,在此基础上,对我国目前反避税工作的现状和存在的问题进行了研究,并着重分析新企业所得税法施行后所给予我国反避税工作的补充以及仍可能带来的问题,借鉴国外经验,针对进一步完善我国的反避税提出一点建议和创新。
本文共分为五个部分,第一章为导论,给出论文研究的背景、目的和意义、研究的思路、方法及结构安排;第二章是对国际避税与反避税的简单介绍及经验借鉴,主要分析国外避税所采取的一些主要手段以及所对应的反避税途径,通过具体的反避税案例分析,总结国外反避税所给予我国的经验启示;第三章通过对我国的避税做一个规模分析和经济分析,为我国的反避税提供一个思路,第四章总结我国反避税的现状和存在的问题,首先分析我国当前在避税与反避税方面的立法情况,特别着重分析新的企业所得税法所给予我国反避税工作的补充以及仍可能带来的问题,然后分析我国目前避税与反避税的现状,我国与国外相比在反避税方面所存在的不足;第五章是对我国针对跨国公司避税与反避税所提出的建议和创新,以及给出的结论。本文的研究结果,将为我国的反避税工作提供一定程度的理论指导,并为相应的反避税措施的制定提供理论支持,在新法即将施行之际,及时发现问题,为我国反避税工作的更好展开提出相应的建议。
Ever since its born, international taxation has had two crucial tasks, double taxation and international taxation avoidance, so does China. The common practice of preventing double taxation is usually achieved by negotiations between different tax jurisdictions, resulting in the sign of tax treaties. But when it comes to handling tax avoidance, the perceptions and approaches vary due to the disparities of history background, political and economical system, tax regime and legal system of countries around the world. In china, the history of tax avoidance has started not long before, Although we has achieved some effects, we are still in short of theories and practices as to tax avoidance, and we need continue to study and improve it.
In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance, And has made a scale analysis and the economic analysis to the Tax Avoidance of multinational corporation in our country, on this foundation, the author will continue her research as to the present development of the Anti-Avoidance situation in our country and the existence questions, and will pay emphasis on the effects of the new Enterprise Income Act ,that is the supplement it would bring to our Anti-Avoidance work and the questions it still exit. On the basis of overseas experience, the author will give some proposal and innovation in view of improve the Anti-Avoidance development in our country.
This article altogether divides into five parts, the first chapter is introductory remarks, gives the paper research the background, the goal and the significance, the research mentality, the method and the structure arrangement; Second chapter is as to a simple introduction to international Tax Avoidance and the experience which we can study from them, analyzing emphatically the main Avoidance methods adopted by foreign corporations as well as the corresponds adopted by the government. through concrete Tax Anti-Avoidance case analysis, summarizing the experience enlightenment given by overseas Tax Anti-Avoidance; Third chapter provides a mentality for the Anti-Avoidance in our country though making a scale analysis and a economic analysis, the fourth chapter summarizes the present situation and the existence question of the Anti-Avoidance in our country, first analyzing the legislation situation in the aspect of Tax Avoidance and Tax Anti-Avoidance in our country, paying special attention on analyzing the supplement brought by the New Enterprise Income Act and the questions possibly brought. Then analyzes the situation of Tax Avoidance and Tax Anti-Avoidance at present in our country, comparing with overseas ,which insufficiency we still exit; fifth chapter gives the suggestion、innovation as well as conclusion in view of the Tax Avoidance and Tax Anti-Avoidance of the multinational corporations.
This article findings, will provide the theoretical analysis basis for the Tax Anti-Avoidance in our country, and will provide the policy-making support for the making of the corresponding measure formulation as to Tax Anti-Avoidance .before the action of the New Enterprise Income Act, we can find the problem promptly, and launch the indication direction for the better development of the Tax Anti-Avoidance in our country.
引文
[1]Allingham M G,Sandmo,A.Income tax evasion :A theoretical analysis[J].Journal of Public Economics,1972,(1):323-338.
[2]Kangoh L.Tax Evasion and Self-insurance[J].Journal of Public Economics,2001,81:73-81.
[3]Ernst&Young Transfer Pricing.Global Survey.2003.
[4]OECD. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.2001.
[5]David Roony. Transfer Pricing.OECD.2004.
[6]2005-2006 Global Transfer Pricing. surveys Ernst and Young.P9
[7]International Transfer Pricing 2004/2005.Pricewaterhouse Coopers P202
[8][美]哈尔.瓦里安.微观经济学(中级教程)[M].上海人民出版社.2003
[1]徐静艳主编.国际税收学.立信会计出版社.2005 年版
[2][美]罗伊.罗哈吉著,林海宁 范文祥译,刘剑文总主编.国际税收基础.北京大学出版社.2004 年版
[3]梁朋.税收流失经济分析.中国人民大学出版社.1999 年版
[4]周华洋.纳税筹划技巧与避税案例.中华工商联合出版社.2002 年版
[5]中华人民共和国国家统计局编.2004 中国统计年鉴.第 1 版.北京.中国统计出版社.2005 年 9 月
[6]教学指导委员会专家组审、朱青编著.国际税收.第 2 版.北京.中国人民大学出版社.2004 年 2 月
[7]刘永伟.转让定价法律问题研究.第 1 版.北京.法律出版社.2003
[8]杨斌.国际税收.第 1 版.上海.复旦大学出版社.2003 年 6 月
[9]刘宇飞.当代西方财政学[M].北京大学出版社.2003
[10]陈永良.外国税制[M].暨南大学出版社.2004(1)第 1 版
[11]国家税务总局科研所编译.外国税制概览[M].中国税务出版社
[12] OECD.跨国企业与税务机关转让定价指南.中国税务出版社 2006 年版
[1]中华人民共和国外商投资企业和外国企业所得税法
[2]中华人民共和国外商投资企业所得税法和外国企业所得税法实施细则
[3]中华人民共和国税收征收管理法
[4]中华人民共和国税收征收管理法实施细则
[5]关联企业业务往来税务管理规程
[6] 中华人民共和国主席令第 63 号 《中华人民共和国企业所得税法》
[7] 十届全国人大五次会议财政部长金人庆做关于《中华人民共和国企业所得税法(草案)》的说明
[1]曲顺兰、郑华章.避税的经济分析及反避税政策选择.涉外税务.2006 年 12 期.第 35-39 页
[2]郭磊、蔡灵芝.对资本弱化避税与反避税的探讨.商场现代化.2006 年 10 期.第32-33 页
[3]何红渠、肖瑛.基于期望理论的纳税遵从行为研究.财经研究.2005 年 31 卷 3 期.第 100-101 页
[4] 赵晋琳.我国转让定价税制的分析与思考.世界税收信息.2005 年 01 期.
[5]罗秦.论全球化下反跨国公司避税的三重博弈.税务研究.2006 年 04.第 81-83 页
[6]张文春.跨国公司转让定价的发展趋势.中国注册会计师.2004 年 01 期
[7]俞光远.企业所得税反避税规定解读.地方财政研究.2007 年第 9 期.第 33-37 页
[8]王丽菊.企业所得税反避税反避税规定完善之建议.时代经贸.下旬 2007 年第10X 期.第 166-167 页
[9]杨斌.防止跨国公司避税之对策的比较研究.涉外税务.2004 年 05 期.第 22-26 页
[10]杨宏.新企业所得税法背景下企业所得税纳税筹划的思考.湖南财经高等专科学校学报.2007 年 5 期.第 96-97 页
[11] 陈延忠.从 CFC 立法看国内反避税法与税收协定的相容性问题.涉外税务.2006 年第 3 期.第 32-33 页
[12]王勋、曾立新、罗小琴.反避税面临经济全球化的挑战.涉外税务.2004 年 12期.第 48-53 页
[13]孙隆英.新企业所得税法过渡期政策的若干问题.涉外税务.2007 年 6 期.第21-22 页
[14]赵霞.浅析跨国公司在华避税及反避税对策.太原大学学报.2007 年第 3 期.第71-73 页
[15]刘爱明、刘冬荣.新企业所得税法对纳税筹划途径的影响及其对策探析.经济导刊.2007 年 10 期.第 61-62 页
[16]张颖.从拉姆齐原则看“合理商业目的”-对新企业所得税法相关反避税条款的探讨.首席财务官.2007 年 9 期.第 86-89 页
[17]叶青、陈梅.解读新企业所得税法的税收优惠政策.集团经济研究.2007 年 08S期.第 398 页
[18]叶振鹏、周金荣.新企业所得税法特别纳税调整研究.中国财政.2007 年 7 期.第 70-71 页
[19]贺连堂、王晓悦.新企业所得税法中反避税立法内容剖析.涉外税务.2007 年 6期 .第 16-19 页
[1]http://www.oecd.org
[2] http://www.transferpricing.com
[3] http://www.cntransferpricing.com
[2]Kangoh L.Tax Evasion and Self-insurance[J].Journal of Public Economics,2001,81:73-81.
[3]Ernst&Young Transfer Pricing.Global Survey.2003.
[4]OECD. Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.2001.
[5]David Roony. Transfer Pricing.OECD.2004.
[6]2005-2006 Global Transfer Pricing. surveys Ernst and Young.P9
[7]International Transfer Pricing 2004/2005.Pricewaterhouse Coopers P202
[8][美]哈尔.瓦里安.微观经济学(中级教程)[M].上海人民出版社.2003
[1]徐静艳主编.国际税收学.立信会计出版社.2005 年版
[2][美]罗伊.罗哈吉著,林海宁 范文祥译,刘剑文总主编.国际税收基础.北京大学出版社.2004 年版
[3]梁朋.税收流失经济分析.中国人民大学出版社.1999 年版
[4]周华洋.纳税筹划技巧与避税案例.中华工商联合出版社.2002 年版
[5]中华人民共和国国家统计局编.2004 中国统计年鉴.第 1 版.北京.中国统计出版社.2005 年 9 月
[6]教学指导委员会专家组审、朱青编著.国际税收.第 2 版.北京.中国人民大学出版社.2004 年 2 月
[7]刘永伟.转让定价法律问题研究.第 1 版.北京.法律出版社.2003
[8]杨斌.国际税收.第 1 版.上海.复旦大学出版社.2003 年 6 月
[9]刘宇飞.当代西方财政学[M].北京大学出版社.2003
[10]陈永良.外国税制[M].暨南大学出版社.2004(1)第 1 版
[11]国家税务总局科研所编译.外国税制概览[M].中国税务出版社
[12] OECD.跨国企业与税务机关转让定价指南.中国税务出版社 2006 年版
[1]中华人民共和国外商投资企业和外国企业所得税法
[2]中华人民共和国外商投资企业所得税法和外国企业所得税法实施细则
[3]中华人民共和国税收征收管理法
[4]中华人民共和国税收征收管理法实施细则
[5]关联企业业务往来税务管理规程
[6] 中华人民共和国主席令第 63 号 《中华人民共和国企业所得税法》
[7] 十届全国人大五次会议财政部长金人庆做关于《中华人民共和国企业所得税法(草案)》的说明
[1]曲顺兰、郑华章.避税的经济分析及反避税政策选择.涉外税务.2006 年 12 期.第 35-39 页
[2]郭磊、蔡灵芝.对资本弱化避税与反避税的探讨.商场现代化.2006 年 10 期.第32-33 页
[3]何红渠、肖瑛.基于期望理论的纳税遵从行为研究.财经研究.2005 年 31 卷 3 期.第 100-101 页
[4] 赵晋琳.我国转让定价税制的分析与思考.世界税收信息.2005 年 01 期.
[5]罗秦.论全球化下反跨国公司避税的三重博弈.税务研究.2006 年 04.第 81-83 页
[6]张文春.跨国公司转让定价的发展趋势.中国注册会计师.2004 年 01 期
[7]俞光远.企业所得税反避税规定解读.地方财政研究.2007 年第 9 期.第 33-37 页
[8]王丽菊.企业所得税反避税反避税规定完善之建议.时代经贸.下旬 2007 年第10X 期.第 166-167 页
[9]杨斌.防止跨国公司避税之对策的比较研究.涉外税务.2004 年 05 期.第 22-26 页
[10]杨宏.新企业所得税法背景下企业所得税纳税筹划的思考.湖南财经高等专科学校学报.2007 年 5 期.第 96-97 页
[11] 陈延忠.从 CFC 立法看国内反避税法与税收协定的相容性问题.涉外税务.2006 年第 3 期.第 32-33 页
[12]王勋、曾立新、罗小琴.反避税面临经济全球化的挑战.涉外税务.2004 年 12期.第 48-53 页
[13]孙隆英.新企业所得税法过渡期政策的若干问题.涉外税务.2007 年 6 期.第21-22 页
[14]赵霞.浅析跨国公司在华避税及反避税对策.太原大学学报.2007 年第 3 期.第71-73 页
[15]刘爱明、刘冬荣.新企业所得税法对纳税筹划途径的影响及其对策探析.经济导刊.2007 年 10 期.第 61-62 页
[16]张颖.从拉姆齐原则看“合理商业目的”-对新企业所得税法相关反避税条款的探讨.首席财务官.2007 年 9 期.第 86-89 页
[17]叶青、陈梅.解读新企业所得税法的税收优惠政策.集团经济研究.2007 年 08S期.第 398 页
[18]叶振鹏、周金荣.新企业所得税法特别纳税调整研究.中国财政.2007 年 7 期.第 70-71 页
[19]贺连堂、王晓悦.新企业所得税法中反避税立法内容剖析.涉外税务.2007 年 6期 .第 16-19 页
[1]http://www.oecd.org
[2] http://www.transferpricing.com
[3] http://www.cntransferpricing.com
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