税前列支项目判定标准研究

发布时间：2018-03-04 17:16

本文选题：税前列支标准　切入点：企业所得税　出处：《浙江财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：本文主要研究当前我国税前列支项目的判定标准。在我国的当前的企业所得税法律体系中,由于立法位阶的不同以及法律语言的不一致,企业所得税税前列支规则在我国的适用过程中没有明确的认定标准、部分地区对于税前列支项目判断标准不一等一系列问题。在对相关税前列支项目进行界定时,税法上给出的标准是相关性与合理性,但是这两个标准并未进行细化,导致在企业所得税法在关于扣除项目的规定上产生了一个相对模糊的地带,而这一不确定性在税收执法中主要依靠税收执法机关的自由裁量。这就会导致一方面税务机关在适用税前列支条款的过程中具有较大的自由裁量权。如果税务机关在执法时认定的扣除范围过窄,导致纳税人权益受损,对纳税人产生不利的影响。反之,税务机关在执法时认定的扣除范围过宽,导致税基减少,使国家的税收利益受到损害。在我国当前大力鼓励企业创新的环境下,税前列支项目存在的不确定性给企业在商业模式方面的创新造成困扰,企业稍一不慎可能就面临不确定的税负成本和调查成本。这与当前国家所鼓励并积极推进的政策方向是背道而驰的。明确的税前列支判定标准可以使得企业在进行商业模式创新时更有针对性地避免被税收执法机关纳税调增,同时对于税收执法机关来说可以减少税法上的不确定性所造成的困扰。在本文的第二章中笔者主要对当前税前列支中征纳双方认识分歧的根源进行分析。在第二章中,笔者选取了两个较为典型的案例,第一个案例是T公司纳税调增案,在这个案例中,T公司进行了商业模式创新,但是其所采用的新商业模式被税收执法机关认定为非税前列支范围内的项目,需要进行纳税调增。第二个案例是A与某税务答复行政行为纠纷案,A认为乙公司的在房产销售中采用的赠送方式不应当属于税前列支范围,但是税收执法机关认为属于法律允许的扣除范围。在对两个案例进行分析之后,笔者认为正是当前税法上的规定较为模糊才导致两个案件中的征纳双方认识分歧。在本文的第三章中笔者主要分析当前我们税前列支项目的税法构成。在第三章中,笔者首先对当前我国税前列支相关规范性文件进行了综述,然后对其进行分类整理。通过对当前税前列支相关文件的比较分析,笔者从中得出当前我国税前列支相目判定时的核心构成要件——相关性与合理性的详细判定标准。之后笔者在对我国企业所得税法律制度中税前列支相关部分的适用情况的总结与分析后,认为我国当前企业所得税税前列支项目存在法律上的不确定性,而这不确定性是由于法律自身的文本限制性所导致的,其存在规定过于模糊,不易实施且没有相应的实施标准等问题。在本文的第四章中笔者主要研究税前列支项目判断标准应当如何构建。首先笔者分析了税前列支项目的法理限制,包括法律解释规则、税收法定原则以及税收公平原则对税前列支项目判定标准的限制。之后笔者从税收中性以及税收效率两个角度对税前列支项目判断标准的价值取向进行分析。最后,笔者分析了当前相关性和合理性的规定对税前列支判定标准的限制。在本文的第五章中笔者提出了相关的税前列支项目的界定标准。在提出界定标准之前,笔者首先对税前列支项目的确立形式进行了分析。笔者在分析了法律、行政法规以及部门规章的优缺点后,对税前列支判定标准的特点进行了分析,认为确立税前列支判断标准的规范应当具有适当的灵活性,但同时也应当具备一定的稳定性,最后笔者得出税前列支项目的判定标准应当规定在实施条例中。之后笔者提出了三个税前列支项目的判定标准:经济利益流向、同行商业模式以及经济实质。经济利益流向标准在判断时要求税收执法机关在判断某一税前列支项目时将该税前列支项目放置于整个商业流程内部考虑,进行整体流程分析,判断相关项目所产生的经济利益流动链条,分析企业进行商业创新的目的是否存粹出于避税考虑。同行商业模式标准要求税收执法在进行普遍性的判断时对于自身管辖区域内部的企业和管辖区域外部的企业使用不同的手段进行数据收集。对于区域内部的主要是结合自身多年来的税收资料以及企业提供的信息。对于区域外的可以请求相关机构提供协助以及相关的公开数据。经济实质标准要求税收执法机关将税前列支项目通过商业目的和客观的客观经济实质两个标准进行判断。在判断商业目的时,税收执法机关需要根据企业所提交的对于待判定税前列支项目的说明进行分析;在判断客观经济实质时,税收执法机关需要关注企业基于税前列支相关的商业模式所产生的“利润”和“风险”。
[Abstract]:This paper mainly studies the criteria of current tax deductibility of the project. In the legal system in China's current corporate income tax, because the legislative level and different legal language is not consistent, enterprise income tax charged in applying the rules in the process of our no clear standards, some areas for tax deductibility project criterion is not a series of problems. In the relevant tax deductibility of items are bounded, the standard of tax law is associated with rationality, but these two standards are not refinement, resulting in the enterprise income tax law in the provisions on deduction of a relatively fuzzy area, and this uncertainty in the tax law enforcement mainly depends on the discretion of tax law enforcement. This will lead to a great self by the tax authorities in process for tax deductibility in terms of Discretion. If the tax authorities in the enforcement of the deduction scope is too narrow, resulting in damage to the interests of the taxpayers, have a negative impact on taxpayers. On the other hand, tax authorities when law enforcement deduction is too broad, resulting in tax reduced, which undermined the country's tax interest. In China's current vigorously encourage enterprise innovation under the environment of tax paid project uncertainty cause problems for enterprise innovation in the business model of the enterprise, the slightest mistake may face uncertain tax costs and investigation cost. This is the policy direction of draw further apart and the country to encourage and actively promote the tax deductibility. Clear criteria can make enterprises in the business model innovation is more targeted to avoid the tax law enforcement tax increases at the same time, the tax law enforcement agencies can reduce the uncertainty of the tax law The trouble. The author in the second chapter, the main source of the tax deductibility of both sides in understanding the differences are analyzed. In the second chapter, the author selected two typical cases, the first case is T, the tax increase case, in this case, T company for business model of innovation, but the new business model adopted by the tax law enforcement agencies identified as non tax expenses within the scope of the project, the need for tax increases. The second case is the answer administrative act with a A tax dispute case, according to A company B in the real estate sales in the gift should not belong to tax top range, but the tax law enforcement organs that belongs to the legal deduction allowed scope. After analysis of the two cases, the author thinks that it is the current provisions of the tax law on vague leads to two cases in both sides Understanding the differences. The author in the third chapter of this paper mainly analyzes the structure of current tax deductibility of our project. In the third chapter, the author firstly reviews the current tax deductibility of the relevant normative documents, then carries on the classification. Through the comparative analysis of the current tax deductibility of related documents, the author concluded that the current tax deductibility of the project, the timing of the core elements of sentence relevance and rationality detailed criteria from it. After summarizing and analyzing the author of China's enterprise income tax in the legal system of the tax deductibility of the relevant part of the application, that China's current enterprise income tax law on the existence of a paid project the uncertainty, and this uncertainty is due to the restriction of legal text, the provisions are too vague, is not easy to implement and there is no corresponding standard. The author in this article. The fourth chapter mainly studies the tax deductibility criteria should be how to construct the project. The author first analyzes the legal restrictions on the tax deductibility of the project, including the rules of legal interpretation, the legal principle of Taxation and the principle of tax fairness of the tax deductibility of the project to determine the standard limit. After the tax neutrality and tax efficiency two a perspective on the tax deductibility of the project to determine values and standards are analyzed. Finally, the author analyzes the correlation and rationality of the provisions of the tax deductibility of judgment standard. In the fifth chapter, the author puts forward the tax deductibility of project related definition standard. Before the author first gives the definition of tax. The forefront of supporting the establishment of project form are analyzed. After analyzing the advantages and disadvantages of the law, administrative regulations and departmental rules, the tax deductibility criteria The characteristics of the analysis, that the establishment of standard tax deductibility judgment standard should have some flexibility, but also should have certain stability, finally the author gets the tax deductibility of project criteria shall be specified in the implementing regulations. The author puts forward three criteria for tax deductibility of the project: the economic benefits to the company. Business model and economic essence. The economic benefits to the standard in judging requirements of tax law enforcement agencies in judging a tax deductibility of the project will be the tax deductibility of items placed in the whole business process is considered, the whole process analysis, determine the economic benefits related to the chain flow generated by the project, analyzes the purpose of business innovation whether purely for tax considerations. Peer business model standards of tax law enforcement in general judgment for its jurisdiction area The Department of enterprise and the jurisdiction of external companies use different means of data collection. The interior region is mainly combined with their years of providing tax data and information for enterprises outside the region may request the relevant institutions to provide assistance and related public number. According to the real economic standard tax law enforcement tax deductibility the project judging by the business purpose and objective economic substance two standard. In the judgment of the business purpose, the tax law enforcement agencies need to submit the enterprise to determine the tax deductibility of the project that were analyzed; in the judgment of objective economic substance, the tax law enforcement authorities need to focus on enterprise business model generated by the tax deductibility based on the "profit" and "risk".

【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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