关于税收筹划强制披露规则的研究

发布时间：2019-06-07 19:57

【摘要】：全球将在未来几年迎来税收透明时代。税收情报的自动交换以及税收筹划强制披露规则成为促进税收透明、防止税基侵蚀与利润转移(BEPS)的有效利器。税收筹划强制披露规则现已成为经济发展与合作组织(OECD)公布的关于税基侵蚀与利润转移(BEPS)的重要行动计划之一。英国、美国、加拿大等多国实践证明,实行税收筹划强制披露规则却有必要。我国理论界与实务界多数支持引入关于防止税基侵蚀与利润转移(BEPS)的第12项行动计划,即税收筹划强制披露规则。《中华人民共和国税收征收管理法》修订案正在修订当中,其中修订草案中就专设一节用来规定税收“信息披露”等内容。如果本次修订草案获得通过,则税收信息披露有了直接的法律依据,对于加快引入税收筹划强制披露规则提供更加有力的法律依据和法理支撑。本文拟就引入与实行税收筹划强制披露规则的理论可能性作一法理分析。
[Abstract]:The world will usher in an era of tax transparency in the coming years. The automatic exchange of tax information and the mandatory disclosure rules of tax planning have become an effective weapon to promote tax transparency and prevent tax base erosion and profit transfer (BEPS). The mandatory disclosure rules of tax planning have become one of the important action plans on tax base erosion and profit transfer (BEPS) published by the Organization for Economic Development and Cooperation (OECD). Practice in Britain, the United States, Canada and other countries has proved that it is necessary to implement mandatory disclosure rules for tax planning. Most of the theoretical and practical circles in our country support the introduction of the 12th action plan on preventing tax base erosion and profit transfer (BEPS). That is, the rules of compulsory disclosure of tax planning. The revision of the tax Collection and Administration Law of the people's Republic of China is in the process of being revised, in which a special section is set up in the revised draft to stipulate tax "information disclosure" and so on. If the revised draft is passed, the disclosure of tax information will have a direct legal basis, which will provide more powerful legal basis and legal support for speeding up the introduction of mandatory disclosure rules for tax planning. This paper intends to make a legal analysis of the theoretical possibility of introducing and implementing the compulsory disclosure rule of tax planning.
【学位授予单位】：外交学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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