跨国公司税基的国际协调及中国对策研究

发布时间：2018-01-01 20:15

本文关键词：跨国公司税基的国际协调及中国对策研究　出处：《社会科学》2015年03期 　论文类型：期刊论文

【摘要】：跨国公司全球化经营导致了跨国公司税基的国际化。可以用公地悲剧理论来解释这种税基全球化的不利后果以及对其进行国际协调的应然性。对跨国公司税基的国际协调已经具备了一定的法律基础和技术基础。法律基础表现在税收条约的发展和公司所得税制度的趋同以及国际社会对国际财务会计准则的普遍采纳上;技术基础则表现为已经在国际税法层面上形成了包括独立交易法、公式分摊法和统一合并公司税基这三种税基国际协调方法体系。作为跨国税源日益增多的发展中国家,中国应当在国际税收分配公平原则指导下积极参与国际税基协调,并在权衡征纳双方利益基础上实施直接税改革、反避税立法和有利于跨国公司发展的税收环境构建,此外还必须重视对公式分摊法在我国的适用性研究。
[Abstract]:The globalization of transnational corporations leads to the internationalization of the tax base of transnational corporations. We can use the tragedy of Commons theory to explain the negative consequences of the globalization of tax base and the necessity of international coordination. International coordination has a certain legal and technical basis. The legal basis is the development of tax treaties, the convergence of corporate income tax system and the universal adoption of international financial accounting standards by the international community; The technical basis is that the independent transaction law has been formed at the level of international tax law. As a developing country with increasing transnational tax sources, the formula allocation method and the unified consolidated corporate tax base are three kinds of international coordination methods of tax base. China should actively participate in the coordination of the international tax base under the guidance of the principle of fair international tax distribution and implement direct tax reform on the basis of balancing the interests of both sides. Anti-tax avoidance legislation and the construction of tax environment conducive to the development of transnational corporations, in addition, we must pay attention to the applicability of the formula allocation method in China.
【作者单位】：中国政法大学博士后流动站;
【分类号】：D996.3
【正文快照】： 经济全球化催生了跨国公司的蓬勃发展。跨国公司经营的实质囊括了市场营销、资源配置、研究开发、生产制造和商业竞争的全球化。跨国公司无国籍化的发展趋势,带来的主要国际税收问题,就是税基在各国之间的划分问题。具体而言,就跨国公司的收益分配而言,不属于任何一个特定的社

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