反国际避税法律问题研究

发布时间：2018-03-29 20:42

本文选题：国际避税　切入点：反避税　出处：《辽宁大学》2012年硕士论文

【摘要】：经济全球化的背景下,世界经济不断融合,国际避税行为也变得越来越严重。国际避税手段不断翻新,避税活动造成的危害引起了国际社会的高度重视,国际避税与反国际避税的斗争愈演愈烈。反国际避税工作是一项任重而道远的工作,法律层面的制约是最有效的方法,加强国际合作不容忽视。本论文首先分析了反国际避税的概念、特征以及跨国纳税人避税的主要种类,进而揭示了反国际避税的必要性。其次,介绍了国际社会在反国际避税方面合作的概况,并为下文我国在国际方面合作的完善做准备。再次,通过对世界上主要发达国家的反国际避税措施的比较研究来为下文重点研究目前我国反避税法律的不足做好铺垫。最后,从法律完善的角度阐述对比出我国与世界上主要发达国家反避税措施的具体区别以及我国的不足,努力为今后不断扩大反国际避税工作成果提出新的工作思路和方向。全文分为四章。第一章为概论,分为三个部分。第一部从分析国际避税的概念入手,进而得出反国际避税进的概念。接着具体分析了反国际避税具有手段单一性、国际合作的必要性和目标明确性的法律特征。第二部分具体介绍了跨国纳税人进行国际避税的四种主要方式。第三部分具体分析了国际避税的严重危害性,指出了反国际避税的必要性。第二章重点介绍了世界上两个国际范本的内容和作用以及反国际避税的区域性和多边及双边国际合作方面的情况。第三章包括三个部分,这三部分主要针对上文中跨国纳税人进行国际避税的手段,比较列举了世界上主要发达国家的先进经验。第一部分针对跨国纳税人利用避税地避税,对美国、日本和澳大利亚在受控外国公司方面的先进立法进行了介绍；第二部分针对关联企业之间的转让定价避税,对美国、日本、德国等国家的先进经验进行了介绍；第三部分针对纳税人利用资本弱化手段避税,介绍了世界上对此进行规制的主要原则。本部分的介绍为下文完善我国相关方面的立法做了铺垫。第四章指出,虽然我国新企业所得税在反国际避税方面有了很大的完善,但由于我国处在经济转型期、经济全球化的背景下法律仍存在漏洞。所以,一方面要加强国际合作反避税,另一方面对我国反国际避税单边法律规制的现状进行了介绍,借鉴世界发达国家的立法经验对反国际避税立法的完善进行了分析研究。
[Abstract]:Under the background of economic globalization, the world economy continues to merge, the international tax avoidance behavior becomes more and more serious, the international tax avoidance means are constantly renovated, and the harm caused by the tax avoidance activities has aroused the high attention of the international community. The struggle between international tax avoidance and anti-international tax avoidance is intensified. Anti-international tax avoidance is a long way to go, and legal constraints are the most effective method. Strengthening international cooperation can not be ignored. This paper first analyzes the concept and characteristics of anti-international tax avoidance and the main types of transnational taxpayers' tax avoidance, and then reveals the necessity of anti-international tax avoidance. This paper introduces the general situation of international cooperation in the field of anti-international tax avoidance, and makes preparations for the perfection of our country's cooperation in the international field below. Again, Through the comparative study of the anti-international tax avoidance measures of the major developed countries in the world, to pave the way for the following key research on the deficiencies of the current anti-tax avoidance laws in China. Finally, From the point of view of legal perfection, this paper compares the concrete differences between China and the major developed countries in the world in anti-tax avoidance measures and the shortcomings of our country, and tries to put forward new working ideas and directions for expanding the achievements of anti-international tax avoidance work in the future. This paper is divided into four chapters. The first chapter is an overview, which is divided into three parts. The first part begins with the analysis of the concept of international tax avoidance, and then obtains the concept of anti-international tax avoidance. The second part introduces the four main ways of international tax avoidance by multinational taxpayers. The third part analyzes the serious harm of international tax avoidance. The necessity of combating international tax avoidance is pointed out. Chapter two focuses on the content and role of the two international models in the world, as well as the regional and multilateral and bilateral international cooperation against international tax avoidance. Chapter III includes three parts. These three parts are mainly aimed at the international tax avoidance means of transnational taxpayers mentioned above, comparing and enumerating the advanced experiences of the major developed countries in the world. The first part is aimed at transnational taxpayers using tax havens to avoid tax, to the United States. Japan and Australia introduce the advanced legislation of controlled foreign companies. The second part introduces the advanced experience of the United States, Japan, Germany and other countries, aiming at the transfer pricing tax avoidance among affiliated enterprises. The third part introduces the main principles of the regulation in the world. The introduction of this part paves the way for perfecting the relevant legislation in our country. Chapter four points out that, Although China's new enterprise income tax has been greatly improved in the area of anti-international tax avoidance, due to the fact that China is in the process of economic transformation, there are still loopholes in the law under the background of economic globalization. Therefore, on the one hand, it is necessary to strengthen international cooperation in combating tax avoidance. On the other hand, this paper introduces the current situation of unilateral legal regulation of anti-international tax avoidance in China, and analyzes and studies the perfection of anti-international tax avoidance legislation based on the legislative experience of developed countries in the world.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996.3

【参考文献】