后金融危机时代离岸公司国际避税问题研究

发布时间：2018-12-16 00:58

【摘要】：2008年的世界经济笼罩在一团迷雾中,源于美国华尔街的“次贷危机”已经引发全球金融震荡。许多学者都在寻找这场金融危机的原因,并将注意力集中在了避税天堂上。另一方面,避税天堂显然并非金融危机的根源,但全球50个避税港被认为是导致金融体系不稳定的一个因素。在如今经济全球化日益深入的大背景下,跨国投资者为将全球利润最大化,竞相利用各国税率差异,尤其是离岸辖区的优惠税收政策进行国际避税活动,这导致国际资本的不正常流动,严重侵蚀了相关国家的税基。国际避税的方式多种多样,主要有利用转移定价、滥用税收优惠政策、利用资本弱化避税及利用税收征管漏洞等,其中,以离岸公司的形式采取上述避税方式,对国际经济社会的影响为最。设立在避税天堂的离岸公司,被跨国投资者在国际贸易、国际金融、国际投资和国际税收领域的广泛应用,不仅为各国投资者从事跨国业务提供了便利,带来了巨额经济利益；也挑战了离岸公司注册地和业务开展地的金融、投资、税收、外汇等多方面的法律规范,对国际社会的联合法律监管提出了更高的要求。本文以离岸公司国际避税为研究对象,通过分析金融危机的背景下,各发达国家和国际组织在国际反避税领域和反有害税收竞争领域针对离岸公司的规定,结合与我国离岸公司国际避税的立法现状,提出建立及完善我国对离岸公司国际避税法律体系的一些建议。全文分四个部分就离岸公司避税的法律问题和治理离岸公司避税的对策进行论述。第一部分从金融危机对国际避税地的影响谈起,简要介绍了国际社会为应对金融危机而对国际避税地的态度,并分析了离岸公司国际避税的基本原理,以及利用离岸公司进行国际避税的具体模式。第二部分承接第一部分金融危机对国际避税地的影响,介绍了离岸公司国际避税的国内法律规制情况。主要选取美、日两国反避税税制进行阐述。第三部分从国际税法的基本理论谈起,先介绍了双边国际合作的情况,主要阐述了情报交换和征管协助两种方式,然后对经济合作与发展组织(OECD)的《有害税收竞争报告》及其实施进展情况进行介绍,贯穿其中的论点就是规制离岸公司国际避税必需依赖国际合作。第四部分从我国离岸公司国际避税的立法现状出发,分析了我国现行立法在离岸公司国际避税方面存在的问题,结合国际上税制先进国家及国际组织治理离岸公司国际避税的有效做法和成熟的经验,提出了完善我国治理离岸公司国际避税的具体措施。
[Abstract]:The world economy in 2008 was shrouded in a haze, and the subprime crisis, which originated on Wall Street in the United States, has triggered a global financial shock. Many scholars are looking for the cause of the financial crisis and focusing on tax havens. Tax havens, on the other hand, are clearly not at the root of the financial crisis, but 50 tax havens around the world are seen as a contributing factor to the instability of the financial system. Under the background of the deepening economic globalization, in order to maximize global profits, multinational investors compete to take advantage of the differences in tax rates among countries, especially the preferential tax policies of offshore jurisdictions to conduct international tax avoidance activities. This led to the abnormal flow of international capital, seriously eroding the tax base of the countries concerned. There are many ways of international tax avoidance, such as the use of transfer pricing, the abuse of tax preferential policies, the weakening of tax avoidance by capitalization and the use of loopholes in tax collection and administration. Among them, the above tax avoidance methods are adopted in the form of offshore companies. The impact on the international economy and society is the most. Offshore companies set up in tax havens are widely used by multinational investors in the fields of international trade, international finance, international investment and international taxation, which not only provide convenience for investors in various countries to engage in transnational business, but also bring huge economic benefits. It also challenges the financial, investment, tax, foreign exchange and other legal norms in the place of offshore company registration and business development, and puts forward higher requirements for the joint legal supervision of the international community. This article takes offshore company international tax avoidance as the research object, through the analysis financial crisis background, each developed country and the international organization in the international anti-tax avoidance domain and the anti-harmful tax competition domain to the offshore company's stipulation, Combined with the current legislative situation of international tax avoidance of offshore companies in China, this paper puts forward some suggestions for establishing and perfecting the legal system of international tax avoidance of offshore companies in China. This paper is divided into four parts to discuss the legal problems of offshore companies' tax avoidance and the countermeasures to deal with offshore companies' tax avoidance. The first part starts with the impact of the financial crisis on the international tax havens, briefly introduces the attitude of the international community to the international tax havens in order to deal with the financial crisis, and analyzes the basic principles of offshore companies' international tax avoidance. And the use of offshore companies for international tax avoidance specific model. The second part is about the influence of the financial crisis on the international tax havens, and introduces the domestic legal regulation of offshore companies' international tax avoidance. Mainly select the United States, Japan and the two countries to elaborate on anti-tax avoidance. The third part starts with the basic theory of international tax law, first introduces the situation of bilateral international cooperation, mainly expounds the two ways of information exchange and tax administration assistance. Then it introduces the harmful tax Competition report of (OECD) and the progress of its implementation. The argument is that the regulation of offshore companies' international tax avoidance depends on international cooperation. The fourth part analyzes the existing problems in the international tax avoidance of offshore companies from the current legislative situation of offshore companies in China. Combined with the effective practice and mature experience of international advanced countries and international organizations to control the international tax avoidance of offshore companies, this paper puts forward some concrete measures to improve the international tax avoidance of offshore companies in China.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;F812.42

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