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我国企业境外所得税收法律制度研究

发布时间:2018-03-20 07:07

  本文选题:境外投资 切入点:境外所得 出处:《哈尔滨商业大学》2017年硕士论文 论文类型:学位论文


【摘要】:在海外投资热持续升温的现状下,就我国目前发展情况来看,我国的海外投资在很大程度受到税收政策的影响。为实现发展海外投资"走出去"的总目标,一方面要加大税收制度中的税收优惠,另一方面还要防止税源流失。不完善的境外企业所得税收法律制度会对我国的经济发展产生抑制作用。我国现行的境外企业税收制度的一些规则,产生于经济发展远不如现在的改革开放的早期,彼时我们对境外投资理解并不深刻。存在的主要问题包括,我国选用的分国不分项的抵免制度,该制度相对来说比较复杂,抵免力度也不大,且抵免的要求过高。我国与其他国家签订的税收协定也不适应当前的发展形势;并且我国的反避税制度也无法应对我国多种投资情况下的企业税收筹划。美国、日本作为现今的经济强国,也是较早发起海外投资的国家,在多年的实践中积累了丰富的经验。例如,美国将所得分为间接所得和普通所得,并采用不分国的方式进行抵免,把间接抵免层级分为六层级。上述这些加大抵免力度的政策都为美国对外投资提供了强有力的税收保障,通过反导管制度保障美国税基不受侵蚀。而日本的国内外税收总抵免法则是通过加大抵免力度,进一步刺激企业对外投资。值得注意的,它的三层级内准许间接抵免制度和国内外盈亏互补制度等都是配套施行才更加有力的一套体系,盲目单个实行其实并不可取。为支持我国企业"走出去",建议将我国的抵免制度改为不分国的抵免制度,并优化间接抵免条件,这样可以适当的加大抵免力度,刺激企业海外投资的积极性。在纳税时间上也应该实行递延,以鼓励企业境外再投资。根据公平原则制定相应税收协定,把不符合双方现在发展趋势的部分条约加以修改,使条约更好的促进双方发展。另外还要对我国的反避税规定加以修改和完善,避免企业对税收协定的滥用,也对转让定价和资本弱化等规定予以进一步完善,使所有制度互相配合的更好,更顺利的完成反避税任务,减少征税成本,提高税收效率。
[Abstract]:In view of the current situation of China's current development, the overseas investment of our country is greatly affected by the tax policy. In order to realize the overall goal of "going abroad" to develop overseas investment, On the one hand, it is necessary to increase tax preferences in the tax system. On the other hand, we should also prevent the loss of tax sources. The imperfect legal system of income tax for overseas enterprises will have an inhibitory effect on the economic development of our country. Some rules of the current tax system of overseas enterprises in China, It came into being in the early years of economic development, far less than in the early years of reform and opening up. At that time, we did not have a profound understanding of overseas investment. The main problems that existed included the non-itemized credit system selected by China, which was relatively complex. The credit is not strong, and the requirement of credit is too high. The tax treaty signed by our country and other countries is not suitable for the current development situation. Moreover, China's anti-tax avoidance system cannot cope with the tax planning of enterprises under various investment situations in China. The United States and Japan, as today's economic powers, are also the countries that launched overseas investment earlier. Experience has been accumulated over the years. For example, the United States divides income into indirect and ordinary income, and applies credits in a non-national manner. Divide the indirect credit level into six levels. These policies to increase credit provide a strong tax protection for U. S. outbound investment. The United States tax base is protected from erosion through the anti-duct system. And Japan's general tax credit law at home and abroad is to further stimulate enterprises' overseas investment by increasing the credit. The system of allowing indirect credit within the three levels and the complementary system of profit and loss at home and abroad are all a set of systems that are more effective in supporting their implementation. In order to support our enterprises to "go out", it is suggested that the credit system of our country should be changed to a credit system without distinction from other countries, and the conditions for indirect credit should be optimized, so that the credit can be appropriately increased. To stimulate the enthusiasm of enterprises to invest abroad. Deferred tax payment should also be implemented in order to encourage enterprises to reinvest abroad. In accordance with the principle of fairness, corresponding tax agreements should be drawn up, and some treaties that do not conform to the current trend of development of both sides should be amended. To make the treaty better promote the development of both sides. In addition, we should amend and improve the anti-tax avoidance provisions of our country so as to avoid the abuse of tax treaties by enterprises, and further improve the provisions on transfer pricing and capital weakening. Make all the systems cooperate better, finish the anti-tax task more smoothly, reduce the tax cost, improve the tax efficiency.
【学位授予单位】:哈尔滨商业大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:D922.22

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