跨国公司利用资本弱化避税法律问题研究

发布时间：2018-06-04 13:54

本文选题：跨国公司 + 资本弱化　；参考：《西南政法大学》2011年硕士论文

【摘要】：跨国公司在经济全球化发展中起着重要的推动作用,增加资本在国际间的流通,实现企业整体利益最大化。为追求利润的最大化,跨国投资者往往利用各国税收制度的差异谋求不正当的减轻税负,国际避税问题随之产生。近年来,具有高度复杂性和隐蔽性的避税方式——资本弱化引起人们的关注。资本弱化就是指公司投资者在筹集公司资本时,有意识的提高负债融资比例,从而相应降低股本融资的比例,增加利息获得更多的税前费用扣除,减少应纳税款,给东道国和资本输出国造成严重的危害。本文的写作原因是基于目前资本弱化给我国的税收主权造成了严重的损害。如果不加以防范和规制不仅造成我国税收损失,还会造成我国投资环境差的假象,影响我国经济的快速、健康和有序发展。为了很好的规制资本弱化,文章从资本弱化的基础理论开始研究。首先关注资本弱化现象的是美国的经济学家,从MM理论到修正后的MM理论,初步揭示了在税收制度前提下企业怎样进行资本结构安排才能实现企业价值的最大化。随后法学家们从法律的视角出发,研究在税收环境下资本弱化的产生原因,内在本质,表现形式,采用的方法以及给国家,社会和他人带来的影响。我国直到上世纪九十年代末才有学者关注资本弱化现象,主要的研究成果是建立在外国立法和实践经验的基础上。本文主要探讨了资本弱化的规制方法:“正常交易原则”和“固定比例法”。正常交易原则注重对个案进行研究,在公开公平的市场经济体制下,关联企业间进行交易活动时,其交易条件应于无关联关系的企业进行交易活动时相同,是实质优于形式法律原则的具体适用。但由于其具有极大的不确定性,任意性和不具有经济性,世界上采用这一原则的国家不多。固定比例法是给企业规定一个科学合理的资产结构比,用以指导企业融资时的债务资本和权益资本的安排。固定比例法确定了一个明确的执法依据和标准,具有操作性,提高了实务部门的工作效率,节约了司法成本。所以,世界上许多国家采用此方法规制资本弱化。但是,固定比例法忽略了市场经济活动的复杂性,忽略了个案的公平性,所以也有一些国家综合使用这两种方法,共扬优势,避免缺陷,共同规制资本弱化现象。文中分别介绍了以这三种典型方法为基础的英国、澳大利亚和美国的税法,以资我国立法和执法部门借鉴。随后文章分析了资本弱化现象在我国经济活动中的现状。资本弱化在我国的经济活动中已经相当普遍,严重损害了我国的税收主权,也给我国经济安全和稳定带来了潜在的危害,对此国家颁行了新的企业所得税法及实施条例等一系列法律法规。文章又从现有的规定出发,借鉴国外立法和实务的经验,分析我国现有规定的不足,并分别从立法部门、执法部门和加强国际合作三方面着眼对完善我国的税法制度提出意见和建议。本文共分五部分: 第一部分是文献综述,梳理了学者研究资本弱化现象的进程,资本弱化研究始于美国的经济学家,随后法学家们从法律和国家税收的角度研究资本弱化现象给国家社会带来的影响。文中主要论述了外国法学家对资本弱化理论研究成果,在此基础上讨论了我国法学家尤其在新的企业所得税法颁行之后,对资本弱化问题的主要观点及完善税法的建议。第二部分主要讨论了跨国公司利用资本弱化进行避税的基本理论问题。分别对跨国公司和资本弱化问题进行了研究,分析了资本弱化产生的原因、适用范围、表现形式以及给东道国、资本输出国等造成的严重影响。第三部分主要研究了世界上各国普遍采用的规制资本弱化的方法,综合分析了各种方法在实务中的优缺,并对英国、澳大利亚和美国的资本弱化税制进行了简要的介绍,以资我国借鉴。第四部分主要论述了资本弱化现象在我国经济生活中的表现,以一定的实证数据说明资本弱化严重损害了我国的税收主权,不利于我国经济的健康、稳定、有序发展。对我国新颁布的法律法规中规制资本弱化的具体规定,进行细致分析。我国规制资本弱化的法律框架初步形成。第五部分论述了规制资本弱化的现有法律法规在具体实务操作中遇到的困难和存在的不足,针对以上缺陷提出了新的立法建议和方法对策,并分别从立法部门,执法部门和国际合作三方面提出了完善我国规制资本弱化措施的建议。
[Abstract]:Transnational corporations are playing an important role in the development of economic globalization, increasing the circulation of capital in the world and maximizing the overall interests of the enterprises. In pursuit of the maximization of profits, transnational investors often use the differences in the tax system of various countries to seek unfair tax relief and international tax avoidance. Degree complexity and concealment of tax avoidance - capital weakening causes people's attention. Capital weakening means that corporate investors raise the proportion of debt financing consciously in raising corporate capital, thereby reducing the proportion of equity financing, increasing interest rate to obtain more pre tax expense deductions, reducing taxable payment, to the host country and The capital exporting countries are causing serious harm.
The reason for this writing is that the current capital weakening has caused serious damage to our country's tax sovereignty. If it is not prevented and regulated, it will not only cause the tax loss of our country, but also the false image of our country's investment environment, which will affect the rapid, healthy and orderly development of our country's economy. The basic theory of this weakening begins. First of all, the phenomenon of capital weakening is an American economist. From the MM theory to the revised MM theory, it is preliminarily revealed how the enterprise can maximize the value of the enterprise under the premise of the tax system. The causes of the weakening of capital, the intrinsic nature, the form of expression, the methods adopted and the influence brought to the state, society and others in the environment of receiving the environment have not been paid attention to by scholars until the end of the 90s of the last century, and the main research results were based on foreign legislative and practical experience.
This paper mainly discusses the regulation methods of capital weakening: "normal transaction principle" and "fixed proportion law". The principle of normal trading pays attention to the case study. Under the open and fair market economic system, the transaction conditions of the affiliated enterprises should be the same when the business is not related. But because of its great uncertainty, arbitrariness and lack of economy, there are not many countries in the world that adopt this principle. The fixed proportion law provides a scientific and reasonable ratio of assets to the enterprise, which is used to guide the arrangement of debt capital and equity capital in the enterprise financing. The fixed proportion method determines a clear law enforcement basis and standard, which is operable, improves the efficiency of the practice department and saves the judicial cost. So, many countries in the world have adopted this method to regulate the weakening of capital. However, the fixed proportion method ignores the complexity of the market economy and neglects the fairness of the case. Some countries comprehensively use these two methods to share advantages, avoid defects and jointly regulate the weakening of capital. In this paper, the tax laws of the United Kingdom, Australia and the United States, based on these three typical methods, are introduced to our legislative and law enforcement departments for reference.
Then the article analyzes the current situation of the phenomenon of capital weakening in our country's economic activities. The weakening of capital has been quite common in our economic activities, which seriously damaged our country's tax sovereignty, and also brought potential harm to the economic security and stability of our country. The country has issued a series of new enterprise income tax laws and Implementation Regulations. According to the laws and regulations, the article starts from the existing regulations and draws on the experience of foreign legislation and practice, analyzes the shortcomings of the existing regulations in our country, and puts forward suggestions and suggestions on improving our country's tax law system from three aspects of the legislative department, the law enforcement department and the strengthening of international cooperation.
This article is divided into five parts:
The first part is the literature review, which combs the process of scholars' research on the phenomenon of capital weakening. The study of capital weakening began in the American economists, and then the jurists study the influence of the phenomenon of capital weakening to the state society from the perspective of law and State Taxation. On this basis, we discuss the main viewpoints of the jurists in China, especially after the promulgation of the new enterprise income tax law, and the suggestions for improving the tax law.
The second part mainly discusses the basic theoretical problems of the use of capital weakening for multinational corporations to avoid tax avoidance. It studies the problems of transnational corporations and the weakening of capital, and analyzes the causes of the weakening of capital, the scope of application, the form of expression, and the serious effects on the host country and the capital exporting countries.
The third part mainly studies the commonly used methods of regulating the weakening of capital in the world, comprehensively analyzes the advantages of various methods in practice, and gives a brief introduction to the tax system of capital weakening in Britain, Australia and the United States, in order to draw lessons from our country.
The fourth part mainly discusses the performance of the phenomenon of capital weakening in our country's economic life, and shows that the weakening of capital has seriously damaged our country's tax sovereignty, which is not conducive to the healthy, stable and orderly development of our country's economy, and makes a detailed analysis of the specific regulations governing the weakening of capital in the newly promulgated laws and regulations in China. The legal framework of China's regulation of capital weakness has initially taken shape.
The fifth part discusses the difficulties and shortcomings of the existing laws and regulations governing the weakening of capital in the specific practice, and puts forward some new legislative proposals and methods for the above defects, and puts forward some suggestions on improving our country's measures to regulate the weakening of capital from three aspects of the legislative department, the law enforcement department and the international cooperation.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;D922.22

【引证文献】