国际避税地避税法律问题研究

发布时间：2018-06-07 01:37

本文选题：国际避税地 + 国际避税　；参考：《华东政法大学》2011年硕士论文

【摘要】：加入WTO以后,中国的经济面临着新的机遇与挑战,在享受着更新的技术引进,更广泛的资本交流的便利同时,一些以前看似微小的“恶行”也在WTO的背景下被放大,而在其中的就有国际避税这一现象。据统计,国际避税每年给世界带来两千多亿美元的税款流失,而其中主要部分来自发展中国家。在此大背景下本文从法学、经济学、会计学的角度,运用比较和分析的方法,通过分析和比较世界上主要反国际避税地避税经验丰富的国家的反避税措施,以中国《企业所得税法》第45条和相关的税收政策为评价对象,对中国的反国际避税地避税措施进行评价,并提出相关的立法建议。根据提出问题、分析问题、借鉴经验和提出建议的相关步骤,本论文将分为四部分,主要内容如下: 第一章,主要是对基本概念进行研究。首先对国际避税地及国际避税的概念进行阐述,然后针对国际避税地的所得税征收不实、信息交换不及时、银行监管不透明、“空壳公司”成立手续简便四个相关特征进行描述和分析,旨在为最后提出国际反避税措施提供着力点,做到有的放矢。第二章,主要列举国际避税地避税的危害和世界主要国家的反避税措施。首先对国际避税地避税所带来的好处与不利之处进行逐一列举,并提出相关案例及数字予以支持,然后对美国、澳大利亚、日本等世界上主要国家的反避税措施予以分析和比较,意在借鉴国际上先进经验,为中国反避税制度的建设提供参考。第三章,着重阐述中国的反避税地避税立法现状,具体针对中国反避税地避税立法的法律条文中的法律主体、法律客体和法律关系进行分析,展现中国针对反避税地避税立法上的沿革,指出中国目前立法方面,法律实施方面相较于世界发达国家之间的不足。第四章,针对第一章关于国际避税地的特点的分析,第二章中所阐述的国际先进经验及第三章中国立法上的不足,结合中国的实际国情,从立法,法律实施,及法律,税务人员以及公民意识等方面提出建议,并进行了一系列的制度设计。
[Abstract]:After China's entry into WTO, China's economy is facing new opportunities and challenges. At the same time, while enjoying the convenience of the introduction of new technology and the wider exchange of capital, some previously seemingly minor "evil deeds" have also been magnified in the context of WTO. And in which there is an international tax avoidance phenomenon. According to statistics, international tax avoidance causes more than $200 billion in tax losses in the world every year, most of which come from developing countries. In this background, from the angle of law, economics and accounting, this paper applies the method of comparison and analysis, through the analysis and comparison of the anti-avoidance measures of the major anti-international tax havens countries with rich experience in the world. Taking Article 45 of China's Enterprise income tax Law and related tax policies as the object of evaluation, this paper evaluates the anti-international tax avoidance measures in China and puts forward relevant legislative suggestions. This paper will be divided into four parts according to the questions raised, the analysis of the problems, the experience and the relevant steps. The main contents are as follows: The first chapter mainly studies the basic concepts. First of all, the concept of international tax havens and international tax avoidance are expounded, and then the tax collection of international tax havens is inaccurate, the exchange of information is not timely, and the supervision of banks is not transparent. This paper describes and analyzes the four relevant features of the establishment procedure of shell company in order to provide a strong point for the last international anti-tax avoidance measures and to aim at the target. The second chapter mainly enumerates the harm of international tax havens and the anti-avoidance measures of major countries in the world. First of all, the advantages and disadvantages of tax avoidance from international tax havens are listed one by one, and relevant cases and figures are presented to support them. Then, they support the United States and Australia. The anti-avoidance measures of Japan and other major countries in the world are analyzed and compared in order to draw lessons from international advanced experience and to provide reference for the construction of anti-tax avoidance system in China. The third chapter focuses on the current situation of anti-tax avoidance legislation in China, and analyzes the legal subject, legal object and legal relationship in the legal provisions of anti-tax avoidance legislation in China. This paper shows the evolution of China's legislation on anti-tax avoidance, and points out that China's current legislation and enforcement are less than those of the developed countries in the world. The fourth chapter, in view of the analysis of the characteristics of the first chapter on international tax havens, the international advanced experience elaborated in the second chapter and the deficiency of Chinese legislation in the third chapter, combined with the actual situation of China, from the legislation, the implementation of the law, and the law, Tax personnel and civil awareness and other aspects of the recommendations, and a series of system design.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;F812.42

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