企业反避税策略研究
摘要
目前,随着经济全球化的迅速发展和我国经济的腾飞,避税问题在我国日趋严重。从立法和实践上,我国的反避税都需要进一步完善和提高。全文主要分三个部分。
论文第一部分主要论述了反避税的基本概念及反避税的意义。目前,学术界对避税概念的理解并不一致,本文在综合分析学术界对避税的不同解释的基础上,通过对避税、节税等概念的对比,得出反避税概念。还对反避税进行了博弈分析,并对反避税的意义进行了阐述。
论文第二部分分析了我国反避税的工作现状,并对避税的行为模式进行了具体分析,介绍了转让定价、资本弱化、滥用税收协定、避税港避税等国际上通行的避税方法。
论文第三部分论述了企业反避税的对策,这也是论文的重点。作者运用比较分析等方法,通过剖析我国目前反避税立法的不足,提出了完善我国反避税立法的想法。在转让定价税制方面,应尽快完善预约定价税制,制定具体可行的操作办法。在资本弱化方面,应引进安全港模式,限定债务/股本比率。在滥用税收协定方面,在谈签税收协定中,应注意增加反税收协定滥用条款,并制定操作性强的具体的办法,确保透视法和征税法的正确运用。在避税港避税方面,应采用原则性规定和正列举相结合的方法,明确避税港的范围,建立资本流出的报告制度,并引入受控外国公司税制,对受控外国公司取得的收入,按照会计制度中权益法核算的规定,确认收入实现的时间。在国际税务协作方面,应在谈签税收协定中,增加情报交换专项协定,完善企业的调查机制,简化情报交换手续,以确保及时获取各种相关资料。在税务行政管理方面,应设立反避税专门机构,提高审计人员素质,在全国范围内建立信息库,实现信息共享,并明确政府、外汇管理、行业主管各部门的协作责任,保证税务部门反避税工作的顺利开展。
At present, with the rapid development of economic globalization and our country's economy, the problem of tax avoidance is becoming more serious in our country, We need to further perfect and improve the legislation and justice practice of anti-tax-avoidance in our country. This thesis divides into three component altogether.
The first component of this thesis mainly describes the basic conception and meaning of anti-tax-avoidance. At present, there is not a unified concept of tax avoidance in the academia. This thesis synthetically analyses the academia's different explanations on tax avoidance, compares tax avoidance with tax saving, draws the conception of anti-tax-avoidance. The component also analyzes the game of anti-tax-avoidance, and expatiate the meaning of anti-tax-avoidance.
The second component of the thesis analyzes present the condition of anti-tax-avoidance in our country and makes a concrete analysis of the action mode of tax avoidance, presents some current methods of tax avoidance in the world, such as transfer pricing, thin capitalization, abusing taxation agreement, tax avoidance in tax haven.
The third component describes the enterprise strategy of anti-tax-avoidance, which is also the emphasis of this thesis. The author anatomizes the deficiency of our country's current legislation of anti-tax-avoidance, puts forward the idea that improves our country's legislation of anti-tax-avoidance. On transfer pricing, we should refine advanced pricing agreement tax system as soon as possible, institute concrete and feasible operation method. On thin capitalization, safe port mode should be introduced. We should limit the rate between debt and capital stock. On abusing the taxation agreement, when we are negotiating and signing the taxation agreement, we should pay attention to increasing the abusing clause against taxation agreement, institute operating concrete method, assure the correct application of clairvoyant and levy law. On tax avoidance in tax haven, we should adopt a combinative method of principled provision and enumeration, define the range of tax haven, establish the reporting system that capital flows out, and introduce the tax system of foreign controlled company. We should affirm the time of income realization obtained by foreign controlled company according to the checked and calculated method in the accounting system. On cooperation of international taxation, when we are negotiating and signing taxation agreement, we should increase the special agreement of information exchange, perfect the investigation mechanisms of enterprises, and simplify the procedure of information exchange, so as to ensure that we can obtain various kinds of relevant materials in time. On tax administration, we should set up specialized agency for anti-tax-avoidance, improve auditor's quality, establish information database nationwide, realize information sharing, define the cooperation responsibility of the government, exchange control, every department of trade executive, assure tax authority's smooth development of anti-tax-avoidance.
论文第一部分主要论述了反避税的基本概念及反避税的意义。目前,学术界对避税概念的理解并不一致,本文在综合分析学术界对避税的不同解释的基础上,通过对避税、节税等概念的对比,得出反避税概念。还对反避税进行了博弈分析,并对反避税的意义进行了阐述。
论文第二部分分析了我国反避税的工作现状,并对避税的行为模式进行了具体分析,介绍了转让定价、资本弱化、滥用税收协定、避税港避税等国际上通行的避税方法。
论文第三部分论述了企业反避税的对策,这也是论文的重点。作者运用比较分析等方法,通过剖析我国目前反避税立法的不足,提出了完善我国反避税立法的想法。在转让定价税制方面,应尽快完善预约定价税制,制定具体可行的操作办法。在资本弱化方面,应引进安全港模式,限定债务/股本比率。在滥用税收协定方面,在谈签税收协定中,应注意增加反税收协定滥用条款,并制定操作性强的具体的办法,确保透视法和征税法的正确运用。在避税港避税方面,应采用原则性规定和正列举相结合的方法,明确避税港的范围,建立资本流出的报告制度,并引入受控外国公司税制,对受控外国公司取得的收入,按照会计制度中权益法核算的规定,确认收入实现的时间。在国际税务协作方面,应在谈签税收协定中,增加情报交换专项协定,完善企业的调查机制,简化情报交换手续,以确保及时获取各种相关资料。在税务行政管理方面,应设立反避税专门机构,提高审计人员素质,在全国范围内建立信息库,实现信息共享,并明确政府、外汇管理、行业主管各部门的协作责任,保证税务部门反避税工作的顺利开展。
At present, with the rapid development of economic globalization and our country's economy, the problem of tax avoidance is becoming more serious in our country, We need to further perfect and improve the legislation and justice practice of anti-tax-avoidance in our country. This thesis divides into three component altogether.
The first component of this thesis mainly describes the basic conception and meaning of anti-tax-avoidance. At present, there is not a unified concept of tax avoidance in the academia. This thesis synthetically analyses the academia's different explanations on tax avoidance, compares tax avoidance with tax saving, draws the conception of anti-tax-avoidance. The component also analyzes the game of anti-tax-avoidance, and expatiate the meaning of anti-tax-avoidance.
The second component of the thesis analyzes present the condition of anti-tax-avoidance in our country and makes a concrete analysis of the action mode of tax avoidance, presents some current methods of tax avoidance in the world, such as transfer pricing, thin capitalization, abusing taxation agreement, tax avoidance in tax haven.
The third component describes the enterprise strategy of anti-tax-avoidance, which is also the emphasis of this thesis. The author anatomizes the deficiency of our country's current legislation of anti-tax-avoidance, puts forward the idea that improves our country's legislation of anti-tax-avoidance. On transfer pricing, we should refine advanced pricing agreement tax system as soon as possible, institute concrete and feasible operation method. On thin capitalization, safe port mode should be introduced. We should limit the rate between debt and capital stock. On abusing the taxation agreement, when we are negotiating and signing the taxation agreement, we should pay attention to increasing the abusing clause against taxation agreement, institute operating concrete method, assure the correct application of clairvoyant and levy law. On tax avoidance in tax haven, we should adopt a combinative method of principled provision and enumeration, define the range of tax haven, establish the reporting system that capital flows out, and introduce the tax system of foreign controlled company. We should affirm the time of income realization obtained by foreign controlled company according to the checked and calculated method in the accounting system. On cooperation of international taxation, when we are negotiating and signing taxation agreement, we should increase the special agreement of information exchange, perfect the investigation mechanisms of enterprises, and simplify the procedure of information exchange, so as to ensure that we can obtain various kinds of relevant materials in time. On tax administration, we should set up specialized agency for anti-tax-avoidance, improve auditor's quality, establish information database nationwide, realize information sharing, define the cooperation responsibility of the government, exchange control, every department of trade executive, assure tax authority's smooth development of anti-tax-avoidance.
引文
[1] 许善达主编. 国家税收. 北京. 中国税务出版社. 2001 年
[2] 陈清秀. 税法总论. 台北. 翰芦图书出版有限公司. 2001 年
[3] 刘剑文. 国际所得税法研究. 北京. 中国政法大学出版社. 2000 年
[4] 王荃. 西方国家反避税税制研究. 兰州商学院学报总 16 卷. 2000 (2): 63
[5] 赖国铮. 依法全面推进反避税工作. 涉外税务. 2003 (6): 31-32
[6] 侯利新. 反思毕马威事件:避税应慎行. 会计师. 2005 (8): 14-15
[7] 郑仁荣,梁伟. 避税问题的法律思考. 商业研究. 2002 1(7): 20
[8] 饶立新,刘芹,郭勋才. 避税与反避税的博弈分析. 税务研究. 2002 (6): 68-69
[9] 李明伟,于保平. 国税总局拉开全国反避税大幕. 21 世纪经济报道. 2003 年 7 月 12 日
[10] 方卫平. 国际税收学. 上海. 上海财经大学出版社. 2003 年
[11] 汪恭彬. APA 收网跨国避税. 21 世纪经济报道. 2004 年 9 月 22 日
[12] 国家税务总局. 中华人民共和国涉外税收法律法规汇编(续一). 中国税务出版社. 1995 年
[13] 美国《国内收入法典》第 482 节(Section 482, Internal Revenue Code ). http://www.irs.gov
[14] 国家税务总局税收科学研究所译. 国际税收辞汇. 北京. 中国财政经济出版社. 1992 年
[15] 典型国际避税方法案例解析. 中国税务教育网 http://www.chinataxedu.net. 2004 年 12 月 8日
[16] 盛大昕. 对中国反避税立法现状和存在问题的分析与思考[硕士学位论文]. 吉林大学. 2004 年 10 月. 13
[17] Transfer Pricing. International And Non-residents.加拿大收入局网站. http://www.cra-arc.gc.ca/
[18] APA and Transfer Pricing Published Guidance .P.17. http://www.irs.gov/businesses/corporations/
[19] Jean Pierre lagae. Advance Pricing Agreements. EC Tax Review 1999.1.P14
[20] 李卫玲. 中日首次合作反避税. 国际金融报. 2005 年 5 月 20 日. 第二版
[21] 叶静. 广州过半外企账面亏损,避税使国家巨资流失. 信息时报. 2005 年 6 月 14 日
[22] 王选汇. 外商投资企业资本金管理与税收措施. 涉外税务. 2001(3): 51
[23] 王逸. 资本弱化:国际避税与反避税的新焦点. 涉外税务. 2000 (12): 32-33
[24] 企业所得税税前扣除办法. 国税发〔2000〕84 号. 第三十六条
[25] 朱洪仁. 避税“黑洞”:揭秘“离岸注册”的真相. 环球. 2004 年第 2 期
[26] 国内收入法典. INTERNAL REVENUE CODE/Subtitle A - Income Taxes/CHAPTER 1/Subchapter F
[27] 中华人民共和国政府,美利坚合众国政府. 中华人民共和国政府和美利坚合众国政府关于对所得避免双重征税和防止偷漏税的协定附属议定书. 1986 年 5 月 10 日
[28] OECD Committee on fiscal Affairs. Commentaries on the Articles on the Model convention Commentary on Article 1. OECD. 1992.
[29] 刘剑文主编. 国际税法. 北京. 北京大学出版社. 1999 年
[30] Tax Ruling 1/76. Cost Contribution Arrangements. Income Tax Act 2004. http://www.ato.gov.au/
[31] OECD. Transfer Pricing Guidance For Multinationals And Tax Administrations 1995.P.189, http://www.oecd.org/home/
[32] 国际税收情报交换工作规程. 国税发〔2006〕70 号. 第七条
[2] 陈清秀. 税法总论. 台北. 翰芦图书出版有限公司. 2001 年
[3] 刘剑文. 国际所得税法研究. 北京. 中国政法大学出版社. 2000 年
[4] 王荃. 西方国家反避税税制研究. 兰州商学院学报总 16 卷. 2000 (2): 63
[5] 赖国铮. 依法全面推进反避税工作. 涉外税务. 2003 (6): 31-32
[6] 侯利新. 反思毕马威事件:避税应慎行. 会计师. 2005 (8): 14-15
[7] 郑仁荣,梁伟. 避税问题的法律思考. 商业研究. 2002 1(7): 20
[8] 饶立新,刘芹,郭勋才. 避税与反避税的博弈分析. 税务研究. 2002 (6): 68-69
[9] 李明伟,于保平. 国税总局拉开全国反避税大幕. 21 世纪经济报道. 2003 年 7 月 12 日
[10] 方卫平. 国际税收学. 上海. 上海财经大学出版社. 2003 年
[11] 汪恭彬. APA 收网跨国避税. 21 世纪经济报道. 2004 年 9 月 22 日
[12] 国家税务总局. 中华人民共和国涉外税收法律法规汇编(续一). 中国税务出版社. 1995 年
[13] 美国《国内收入法典》第 482 节(Section 482, Internal Revenue Code ). http://www.irs.gov
[14] 国家税务总局税收科学研究所译. 国际税收辞汇. 北京. 中国财政经济出版社. 1992 年
[15] 典型国际避税方法案例解析. 中国税务教育网 http://www.chinataxedu.net. 2004 年 12 月 8日
[16] 盛大昕. 对中国反避税立法现状和存在问题的分析与思考[硕士学位论文]. 吉林大学. 2004 年 10 月. 13
[17] Transfer Pricing. International And Non-residents.加拿大收入局网站. http://www.cra-arc.gc.ca/
[18] APA and Transfer Pricing Published Guidance .P.17. http://www.irs.gov/businesses/corporations/
[19] Jean Pierre lagae. Advance Pricing Agreements. EC Tax Review 1999.1.P14
[20] 李卫玲. 中日首次合作反避税. 国际金融报. 2005 年 5 月 20 日. 第二版
[21] 叶静. 广州过半外企账面亏损,避税使国家巨资流失. 信息时报. 2005 年 6 月 14 日
[22] 王选汇. 外商投资企业资本金管理与税收措施. 涉外税务. 2001(3): 51
[23] 王逸. 资本弱化:国际避税与反避税的新焦点. 涉外税务. 2000 (12): 32-33
[24] 企业所得税税前扣除办法. 国税发〔2000〕84 号. 第三十六条
[25] 朱洪仁. 避税“黑洞”:揭秘“离岸注册”的真相. 环球. 2004 年第 2 期
[26] 国内收入法典. INTERNAL REVENUE CODE/Subtitle A - Income Taxes/CHAPTER 1/Subchapter F
[27] 中华人民共和国政府,美利坚合众国政府. 中华人民共和国政府和美利坚合众国政府关于对所得避免双重征税和防止偷漏税的协定附属议定书. 1986 年 5 月 10 日
[28] OECD Committee on fiscal Affairs. Commentaries on the Articles on the Model convention Commentary on Article 1. OECD. 1992.
[29] 刘剑文主编. 国际税法. 北京. 北京大学出版社. 1999 年
[30] Tax Ruling 1/76. Cost Contribution Arrangements. Income Tax Act 2004. http://www.ato.gov.au/
[31] OECD. Transfer Pricing Guidance For Multinationals And Tax Administrations 1995.P.189, http://www.oecd.org/home/
[32] 国际税收情报交换工作规程. 国税发〔2006〕70 号. 第七条
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