我国受控外国公司反避税政策研究

发布时间：2018-03-29 18:09

本文选题：受控外国公司　切入点：离岸公司　出处：《苏州大学》2015年硕士论文

【摘要】：内容:随着经济全球化进程的加快,国际贸易在国民经济中的重要性日益凸显。跨国公司作为国际贸易中的主体,不仅通过贸易的跨国流动促进国家经济增长,其纳税额更是国家税收收入的主要来源。近年来,跨国公司利用受控外国公司这一特殊形式进行税收筹划,侵蚀国家税基,已成为各国税收工作面临的棘手难题。国家出台和完善受控外国公司反避税政策势在必行。本文在收集受控外国公司相关文献并归纳总结国税总局出台的《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》和《特别纳税调整实施办法(试行)》及其补充通知的基础上,结合我国受控外国公司的现状、采用的主要避税方法,通过案例进行分析,研究我国受控外国公司政策存在的主要问题和应对方案。本文通过案例分析发现,我国的受控外国公司反避税政策存在着三方面的问题:一是总体反避税环境需要进一步改进;二是对受控外国公司的界定存在缺陷;三是对受控外国公司日新月异的避税方法难以有效应对。文章的最后针对我国受控外国公司反避税政策提出优化建议,从反避税环境和应对具体措施两方面完善我国的受控外国公司反避税政策。
[Abstract]:Content: with the acceleration of economic globalization, the importance of international trade in the national economy is becoming increasingly prominent. As the main body of international trade, multinational corporations not only promote national economic growth through the transnational flow of trade. In recent years, transnational corporations have used controlled foreign companies as a special form of tax planning, eroding the national tax base. It is imperative for the state to introduce and improve the anti-tax policies of controlled foreign companies. This paper collects the relevant documents of controlled foreign companies and summarizes the china issued by the general administration of national taxation. On the basis of the Enterprise income tax Law of the people's Republic of China, the regulations on the implementation of the Enterprise income tax Law of the people's Republic of China and the measures for the implementation of Special tax Adjustment (trial implementation) and its supplementary notices, Combined with the current situation of controlled foreign companies in China, the main tax avoidance methods adopted, through the case analysis, to study the main problems and countermeasures of the policy of controlled foreign companies in China. There are three problems in China's anti-avoidance policy of controlled foreign companies: first, the overall anti-avoidance environment needs to be further improved; second, the definition of controlled foreign companies is flawed. Third, it is difficult to effectively deal with the ever-changing tax avoidance methods of controlled foreign companies. At the end of the article, we put forward some suggestions for optimizing the anti-tax avoidance policies of controlled foreign companies in China. The anti-avoidance policy of controlled foreign companies should be improved from two aspects: anti-avoidance environment and countermeasures.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42;F276.7;F275.4

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