经济全球化下有害税收竞争及应对研究

发布时间：2018-07-25 16:47

【摘要】：经济全球化使得跨国生产和经营迅速发展,资源在更广泛的范围内即全球内进行配置,各国为了吸引流动性的资源,纷纷采取扩大税基,降低税率的政策来吸引外资。20世纪80年代,主要资本主义国家曾经发生了一次全球性降税的浪潮,在进行以减税为主要措施的税收竞争时,也产生了过度的税收竞争,即有害税收竞争。有害税收竞争会产生侵蚀他国税基和造成税制不公平等恶性影响,因而开始受到多国的抵制。有害税收竞争的主要表现形式为避税港和有害优惠税制两种。两者都具有低税率或零税率的特点来吸引外资,同时又采取严格的银行保密法规和不透明的税制来保护避税行为。抵制有害优惠税制实践的法律措施有单边措施,双边措施和多边措施。其中单边措施中的转让定价税制和受控外国公司(CFC)等措施,双边措施主要是加强情报交换和税务当局的合作,表现形式为双边税收协定、多边措施有OECD设立的论坛等。目前我国相关法律规范较为笼统,不便于实际操作。本文通过对有害税收竞争的研究,探讨了有害优惠税制的两种方式,指出我国转让定价立法和受控外国公司立法存在的不足,提出我国在加强双边和多边合作的同时,完善相关立法的建议,希望对我国的立法改革有所裨益。
[Abstract]:Economic globalization has led to the rapid development of transnational production and operation, and the allocation of resources in a wider scope, that is, globally. In order to attract mobile resources, countries have adopted one after another to expand the tax base. The policy of reducing tax rates to attract foreign investment. In the 1980s, major capitalist countries had a global wave of tax reduction. In the tax competition with tax reduction as the main measure, there was also excessive tax competition. That is harmful tax competition. Harmful tax competition will erode the tax base of other countries and cause unfair tax system, so it has been resisted by many countries. The main forms of harmful tax competition are tax havens and harmful preferential tax systems. Both have the characteristics of low or zero tax rate to attract foreign capital, but also adopt strict bank secrecy laws and opaque tax system to protect tax avoidance. Legal measures against the practice of harmful preferential taxation include unilateral, bilateral and multilateral measures. Among the unilateral measures, transfer pricing tax system and controlled foreign company (CFC) and so on. Bilateral measures mainly include strengthening information exchange and cooperation of tax authorities, in the form of bilateral tax treaties and multilateral measures such as the forum set up by OECD, and so on. At present, the relevant legal norms of our country are relatively general, which is not convenient for practical operation. Through the study of harmful tax competition, this paper probes into two ways of harmful preferential tax system, points out the shortcomings of China's legislation on transfer pricing and controlled foreign companies, and points out that our country should strengthen bilateral and multilateral cooperation at the same time. The suggestion of perfecting the relevant legislation is expected to benefit the legislative reform of our country.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;D922.22;F812.42

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