我国境外投资所得税法律制度研究

发布时间：2019-05-27 15:32

【摘要】：随着我国经济的发展与“走出去”战略的实施,我国居民的境外投资量也逐年攀升,境外投资成为继出口以后我国居民企业又一走向世界的途径。这在为我国居民企业提供更大的发展空间、为我国创造更多境外投资所得税收入的同时,也使国际重复征税和国际避税在我国愈加严重,这对我国境外投资所得税法律制度也提出了新的挑战。为了满足新的经济形势的要求,我国对《个人所得税法》、《企业所得税法》及其相关国内税法做了修订,在消除国际重复征税和规制国际避税方面做出一些新规定。但是,由于我国对这方面的研究起步较晚,我国现行境外投资所得税法律制度仍然存在很多不足。这不仅不利于我国境外投资的发展,也不利于我国境外投资所得税税收利益的维护。文章以我国现行境外投资所得税法律制度为研究对象,从消除国际重复征税和规避国际避税两个方面入手进行研究,以促进我国境外投资健康持续发展和维护我国境外投资所得税税收利益为目的对我国境外投资所得税法律制度进行完善。文章首先对境外投资所得税法的基础理论进行了论述,引出对我国现行境外投资所得税法律制度进行研究与完善的必要性。其次,对我国现行境外投资所得税法律制度进行分析,指出我国境外投资所得税法律制度在我国税收实践中存在的问题,如分国限额抵免法与间接限额抵免法存在冲突、禁止境内盈利与境外亏损互补违背税收公平原则、跨国股息间接限额抵免制度持股比例过高等。再次,对美国、日本以及部分发展中国家的境外投资所得税法律制度进行分析,总结出他国在该方面研究与立法过程中的共同点以及对我国相关立法工作的启示。最后基于境外投资所得法律制度的基本理论,针对我国现行境外投资所得税法律制度的不足,借鉴他国境外投资所得税立法实践中的经验,建议采取“分项不分国”的限额抵免法、允许境内盈利与境外亏损互补、降低跨国股息间接抵免制度的持股比例并增加持股时间要求、在CFC税制中区分“消极所得”、健全反套用税收协定立法以及完善APA税制的“关键性假设”规定,以完善我国境外投资所得税法律制度。
[Abstract]:With the development of China's economy and the implementation of "going out" strategy, the amount of overseas investment of Chinese residents is also increasing year by year, and overseas investment has become another way for Chinese resident enterprises to go to the world after export. This not only provides more space for the development of Chinese resident enterprises and creates more income tax on overseas investment for our country, but also makes the international double taxation and international tax avoidance more serious in our country. This also poses a new challenge to the legal system of overseas investment income tax in China. In order to meet the requirements of the new economic situation, China has revised the individual income tax Law, the Enterprise income tax Law and its related domestic tax laws, and made some new provisions in eliminating international double taxation and regulating international tax avoidance. However, due to the late start of the research in this area, there are still many shortcomings in the current legal system of overseas investment income tax in our country. This is not only not conducive to the development of overseas investment in China, but also is not conducive to the maintenance of income tax interests of overseas investment in China. This paper takes the current legal system of overseas investment income tax in China as the research object, and studies it from two aspects: eliminating international double taxation and evading international tax avoidance. In order to promote the healthy and sustainable development of overseas investment in China and safeguard the tax interests of overseas investment income tax in China, the legal system of overseas investment income tax in China is improved. First of all, this paper discusses the basic theory of overseas investment income tax law, and leads to the necessity of studying and perfecting the current legal system of overseas investment income tax in China. Secondly, this paper analyzes the current legal system of overseas investment income tax in China, and points out the problems existing in the tax practice of our country, such as the conflict between the national quota credit law and the indirect limit credit law. It is prohibited to complement domestic profits and overseas losses in violation of the principle of tax fairness, and the proportion of shares held by the indirect limit credit system for transnational dividends is too high. Thirdly, the legal system of overseas investment income tax in the United States, Japan and some developing countries is analyzed, and the common points in the research and legislative process of other countries in this area are summarized, as well as the enlightenment to the relevant legislative work in our country. Finally, based on the basic theory of the legal system of overseas investment income, in view of the shortcomings of the current legal system of overseas investment income tax in China, and drawing lessons from the experience in the legislative practice of overseas investment income tax in other countries, It is suggested that the quota credit method of "sub-country" should be adopted to allow domestic profits and overseas losses to complement each other, reduce the shareholding ratio of the transnational dividend indirect credit system and increase the time requirement of shareholding, and distinguish "negative income" from the CFC tax system. In order to perfect the legal system of overseas investment income tax in China, we should perfect the legislation of anti-application tax agreement and the "key hypothesis" of APA tax system.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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