跨国公司资本弱化法律规制研究

发布时间：2018-04-11 11:24

本文选题：资本弱化 + 国际避税　；参考：《中国政法大学》2011年硕士论文

【摘要】：随着新《企业所得税法》的颁布实施,我国对资本弱化有了专门明确的规定,但作为一项新的法律制度,肯定存在不足之处。因此,本文研究的主要目的是在探析资本弱化的基本问题、介绍各国资本弱化规则的基础上,梳理我国现行关于资本弱化的规定,分析其不足并提出相关的完善建议,以维护我国的税收利益。全文分为三章来进行具体论述。第一章从三个方面对资本弱化的基本问题进行分析。首先对资本弱化的概念进行了界定,肯定了资本弱化是一种国际避税方式,通过人为不合理改变企业资本结构达到避税目的,MM理论是资本弱化的理论渊源。然后,具体分析了资本弱化产生的原因,利息的抵税效应、资本弱化避税的隐蔽性、贷款融资在经营上的优势都使得资本弱化越来越受到跨国公司的青睐。最后,对资本弱化产生的影响进行了分析,资本弱化不仅侵害了东道国的税收利益、对东道国的投资环境带来了负面效应,而且还会造成企业间的不公平竞争、损害其他债权人的利益。第二章对资本弱化规则进行国际立法比较。先对目前规制资本弱化的方法:“无规则”法、固定比例法、正常交易法进行了分析,然后对世界上主要国家的资本弱化规则进行了简要介绍。第三章先对我国关于资本弱化的法律规定进行了梳理,在规制资本弱化时,我国采用的是固定比例方法为主,正常交易原则为辅的税制,并且我国对于关联方、债权性投资、权益性投资都有明确具体的规定。在此基础上,从实体规定和程序规则两方面分析我国现行资本弱化税制的不足,并提出完善建议。在实体规定上,我国应该在法律层面对资本弱化税制进行系统的规定,并在具体的制度设计上加以改进;在程序规则方面,我国应完善事先申报制度,可考虑建立专门的国际反避税机构,提升税务人员素质,加强国际合作,加强同会计师事务所、银行的合作。
[Abstract]:With the promulgation and implementation of the new Enterprise income tax Law, China has a special and clear stipulation on capital weakening, but as a new legal system, there must be some shortcomings.Therefore, the main purpose of this study is to analyze the basic problems of capital weakening, introduce the rules of capital weakening in various countries, sort out the current regulations on capital weakening in China, analyze its shortcomings and put forward some relevant suggestions.In order to safeguard the tax interests of our country.The full text divides into three chapters to carry on the concrete elaboration.The first chapter analyzes the basic problems of capital weakening from three aspects.Firstly, the concept of capital weakening is defined, and it is affirmed that capital weakening is an international tax avoidance method. The MM theory is the theoretical origin of capital weakening by artificially changing the capital structure of enterprises to achieve the purpose of tax avoidance.Then, the paper analyzes the causes of capital weakening, the tax effect of interest, the concealment of tax avoidance and the advantage of loan financing in operation, which makes capital weakening more and more popular with multinational corporations.Finally, the paper analyzes the influence of capital weakening, which not only infringes the tax interest of host country, but also brings negative effect to the investment environment of host country, and also results in unfair competition among enterprises.To the detriment of other creditors.The second chapter compares the international legislation on the rules of capital weakening.This paper first analyzes the methods of regulating the weakening of capital: "no rules" method, "fixed proportion method", "normal transaction law", and then briefly introduces the rules of capital weakening in major countries in the world.The third chapter reviews the legal provisions on capital weakening in our country. When regulating the weakening of capital, our country adopts the tax system of fixed proportion method, supplemented by the principle of normal transaction, and our country pays attention to the related party, creditor's rights investment, and so on.Equity investment has clear and specific provisions.On this basis, this paper analyzes the deficiency of China's current capitalization weakening tax system from two aspects of substantive regulations and procedural rules, and puts forward some suggestions to improve it.In terms of substantive provisions, China should systematically regulate the capitalized weakening tax system at the legal level, and improve its specific system design; in terms of procedural rules, China should improve its prior declaration system.We may consider setting up special international anti-tax institutions, improving the quality of tax personnel, strengthening international cooperation, and strengthening cooperation with accounting firms and banks.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3

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