BEPS行动计划对我国税收管辖权实现的影响

发布时间：2018-04-10 02:03

本文选题：BEPS行动计划　切入点：税收管辖权　出处：《首都经济贸易大学》2017年硕士论文

【摘要】：2013年7月,经济合作与发展组织(OECD)携手G20国,为治理BEPS问题发起了BEPS行动计划,该计划通过15项具体行动计划来治理国际反避税问题,对于完善和发展现行税收协定和转让定价国际规则以及解决当今的税基侵蚀利润转移问题来说,具有重要意义。无论是OECD成员国还是非成员国,都对BEPS行动计划给予了高度的重视,自2013年9月该行动计划公布以来,我国国家税务总局为此专门成立了BEPS工作小组,并整合了各方面相关力量,深入研究该行动计划中各个领域规则的制定以及这些规则对我国的影响,跟进OECD推动的项目进度安排,且国家税务总局陆续发布各种文件,积极参与该项行动计划。本文旨在通过分析BEPS行动计划对于我国税收管辖权实现的有利与不利影响,为我国理性认识、参与这项全球性的反避税活动提供相关建议。在背景方面,本文主要介绍BEPS行动计划的基本构架,各国参与该行动计划的状况与成果,以及我国在BEPS行动计划中的地位和作用。理论基础方面,涉及到其经济学和管理学基础,主要分析BEPS行动计划涉及的重要概念界定和主要原则,用博弈论模型分析了BEPS的形成,BEPS的相关原则方面主要涉及到受益原则、税收中性原则、独立交易原则、实质重于形式原则等理论分析。本文在对我国税基侵蚀和利润转移问题的现状分析之后,展开重点,即BEPS行动计划对实现我国税收管辖权的促进作用与不利影响。此次BEPS行动计划中很多创新之处对于推进我国税制建设与税收管辖权的实现具有深远意,本文主要选取了BEPS行动计划有利于改善数字经济征税问题、强化了我国针对主要BEPS方式的反避税规则以及有利于我国一般反避税规则的完善,这三个对我国税收管辖权实现的有利方面进行阐述。但与此同时,此次BEPS行动计划本质上还是以发达国家为主导,有一些规定对于我国有不利影响,本文主要选取贯穿BEPS行动计划始终的价值创造论实则维护发达国家税收管辖权、自由裁量条款过于宽泛以及税收信息交换缺乏实质公平三个不利于我国实现税收管辖权的方面进行阐述。文章最后对我国参与BEPS行动计划提出的相关建议。主要是从理性认识理性参与BEPS行动计划以及促进我国税收管辖权实现的主要建议两个方面来分析,我国在面临这次国际税收规则调整时,要保持充分的灵活性,在加强国际合作进行反避税的同时,要充分利用我国优势争取和维护我国的税收管辖权。
[Abstract]:In July 2013, the Organization for Economic Cooperation and Development (OECD) launched the BEPS Action Plan to address BEPS issues, in partnership with the G20 countries, through 15 specific action plans to combat international anti-tax avoidance.It is of great significance to perfect and develop the current tax treaty and transfer pricing international rules and to solve the problem of tax base erosion profit transfer.Both OECD members and non-members have attached great importance to the BEPS Action Plan. Since the publication of the Action Plan in September 2013, the State Administration of Taxation of China has set up a working group on BEPS for this purpose.And has integrated various related forces, deeply studies the formulation of the rules in various areas of the action plan and their impact on our country, follows up the schedule of projects promoted by the OECD, and the State Administration of Taxation releases various documents one after another.Take an active part in the action plan.The purpose of this paper is to analyze the beneficial and negative effects of the BEPS action plan on the realization of tax jurisdiction in China, and to provide relevant suggestions for our country's rational understanding and participation in this global anti-tax avoidance activity.In background, this paper mainly introduces the basic framework of the BEPS action plan, the status and results of participating in the action plan, and the position and role of our country in the BEPS action plan.In terms of theoretical basis, it involves the basis of economics and management, mainly analyzes the important concepts and principles involved in the BEPS action plan, and uses game theory model to analyze the related principles of the formation of BEPS, which are mainly related to the benefit principle.The tax neutrality principle, the independent transaction principle, the essence is more important than the form principle and so on theory analysis.After analyzing the current situation of tax base erosion and profit transfer in China, this paper focuses on the promotion and adverse effects of BEPS action plan on the realization of tax jurisdiction in China.Many innovations in the BEPS action plan have far-reaching implications for promoting the tax system construction and the realization of tax jurisdiction in China. This paper mainly selects the BEPS action plan to help improve the taxation of the digital economy.It strengthens the anti-avoidance rules for the main BEPS mode and the perfection of the general anti-tax avoidance rules in our country. These three aspects are beneficial to the realization of the tax jurisdiction in our country.However, at the same time, the BEPS action plan is essentially dominated by developed countries, and some provisions have adverse effects on our country. This paper mainly selects the theory of value creation throughout the BEPS action plan to safeguard the tax jurisdiction of developed countries.The discretionary clause is too broad and the tax information exchange is lack of substantial fairness, which is not conducive to the realization of tax jurisdiction in China.At the end of the article, some suggestions about China's participation in BEPS action plan are put forward.It is mainly analyzed from two aspects: rational participation in the BEPS action plan and the main suggestions to promote the realization of tax jurisdiction in China. In the face of the adjustment of international tax rules, our country should maintain sufficient flexibility.While strengthening international cooperation to combat tax avoidance, we should make full use of our advantages to strive for and maintain our tax jurisdiction.
【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

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