我国受控外国企业规则的完善研究

发布时间：2018-02-06 00:25

本文关键词： 受控外国企业规则 BEPS行动计划实质重于形式原则　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：近几年国际贸易愈加频繁,跨国企业不断兴起,国际税收领域也迎来新的时代,打击税基侵蚀和利润转移,成为国际税收协作的重点。为了获取税收利益,我国跨国企业利用多种手段进行税收筹划。其中利用受控外国企业进行避税已经成为一种常见手段。对此,为了保障税收收入,规范企业行为,营造良好的国际企业发展环境,完善我国的受控外国企业规则势在必行。在借鉴前人经验的基础上,本文结合典型国家的经验与BEPS第三项行动计划的研究成果,期望给出完善我国受控外国企业规则的建议。首先文章主要阐述了我国受控外国企业规则研究的背景、意义以及目的。在背景中对受控外国企业的基本概念与主要内容做出阐述,在意义中主要讨论研究受控外国企业规则对我国的国际税收发展的积极影响。其次重点从理论角度对受控外国企业规则进行分析。深入阐释实质重于形式原则、独立交易原则和受益原则的内涵,并对受控外国企业规则的主要元素进行全面系统地分析。然后通过介绍我国受控外国企业规则的现状对我国受控外国企业规则存在的问题进行归纳。并通过分析BEPS第三项行动计划的研究成果和典型国家的先进经验,得出我国受控外国企业规则可以从中获得的启示。最后本文给出完善受控外国企业规则从微观到宏观、从具体政策到整体框架的思路。希望能够全面并具体地对我国受控外国企业规则给出合理建议。但是要充分发挥受控外国企业规则的作用还需要各国紧密协作,保证政策能够有效对接是更好地打击避税的重点。没有一劳永逸的政策,我国受控外国企业规则也要在实践中不断完善。
[Abstract]:In recent years, international trade has become more frequent, multinational enterprises have been rising, the international tax field is also ushered in a new era, to combat tax base erosion and profit transfer, become the focus of international tax cooperation, in order to obtain tax benefits. Multinational enterprises in China use various means to plan tax. Among them, using controlled foreign enterprises to avoid tax has become a common means. In order to protect tax revenue, regulate the behavior of enterprises. It is imperative to create a good environment for the development of international enterprises and perfect the rules of controlled foreign enterprises in China. This paper combines the experiences of typical countries and the research results of the third action plan of BEPS. The author expects to give some suggestions on how to perfect the rules of controlled foreign enterprises. Firstly, this paper mainly expounds the background of the research on the rules of controlled foreign enterprises in China. Meaning and purpose. In the background, the basic concepts and main contents of controlled foreign enterprises are expounded. In the meaning, it mainly discusses the positive impact of the rules of controlled foreign enterprises on the development of international taxation in China. Secondly, it focuses on the theoretical analysis of the rules of controlled foreign enterprises. The connotation of the principle of independent transaction and the principle of benefit. The main elements of the rules of controlled foreign enterprises are analyzed comprehensively and systematically, and then the problems existing in the rules of controlled foreign enterprises in China are summarized by introducing the present situation of the rules of controlled foreign enterprises in China. The research results of BEPS's third Action Plan and the advanced experiences of typical countries. Finally, this paper gives the enlightenment from the rules of controlled foreign enterprises in China. Finally, this paper gives the perfection of the rules of controlled foreign enterprises from micro to macro. From the specific policy to the overall framework of the train of thought. Hope to be able to comprehensively and concretely give reasonable advice to the rules of controlled foreign enterprises in China. But to give full play to the role of the rules of controlled foreign enterprises requires close cooperation among countries. The key point of better combating tax avoidance is to ensure that the policy can be effectively connected. Without the policy of "once and for all", the rules of controlled foreign enterprises in our country should be perfected in practice.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F275

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