我国对外投资企业跨境税源监控研究

发布时间：2018-05-30 04:45

本文选题：对外投资企业 + 跨境税源　；参考：《集美大学》2014年硕士论文

【摘要】：在开放的经济环境下，任何国家和地区都无法只依靠自身条件来谋求经济发展。为了有效利用国际资源和积极参与国际竞争，各国纷纷出台各种政策和措施，大力扶持和鼓励本国企业开展对外投资。随着经济全球化的深入发展，跨国企业已经成为推动世界经济发展的中坚力量。据统计，在全球范围内，跨国企业拥有世界上30%的总产值，控制着世界上50%以上的贸易总量，占有了世界上90%以上的海外直接投资。为了适应经济全球化的发展，我国制定和实施了“走出去”战略。随着我国对外开放水平的不断提高，特别是加入WTO后，本土跨国企业即我国对外投资企业获得了快速发展。由于税源的国际化趋势越来越明显，对外投资企业跨境税源已经成为我国维护税收管辖权不可忽视的重要部分。然而，目前我国在对外投资企业跨境税源监控方面仍处于探索阶段，不仅制度建设滞后，，而且征管水平较低。另外，由于对外投资企业在传统避税手法上不断进行花样翻新，跨境税收流失问题日益严重。这些因素给我国税务机关带来了巨大的挑战，如何加强对外投资企业跨境税源监控是我国必须认真解决的问题。本文在介绍完相关概念和理论的基础上，先对对外投资企业跨境税源监控进行了一般分析，具体包括对外投资企业跨境税源的范围、特征，以及对外投资企业跨境税源监控的内容、原则和意义。然后，结合我国对外投资企业的实际情况，全面分析了我国对外投资企业跨境税源监控的现状和薄弱环节。最后，在借鉴美国和澳大利亚两国经验的基础上，从三方面提出了加强我国对外投资企业跨境税源监控的政策建议，即完善对外投资企业税收法律体系、健全对外投资企业跨境税源监控体系、提高对外投资企业跨境税源监控水平。
[Abstract]:In the open economic environment, no country or region can only rely on its own conditions to seek economic development. In order to effectively utilize international resources and actively participate in international competition, many countries have introduced various policies and measures to vigorously support and encourage their enterprises to carry out foreign investment. With the development of economic globalization, multinational enterprises have become the backbone of the world economic development. According to statistics, in the global scope, multinational enterprises have 30% of the world's total output value, control more than 50% of the world's total trade volume, accounted for more than 90% of the world's foreign direct investment. In order to adapt to the development of economic globalization, China has formulated and implemented the "going out" strategy. With the continuous improvement of China's opening to the outside world, especially after China's entry into WTO, local multinational enterprises, I. E. foreign investment enterprises of our country, have gained rapid development. As the internationalization trend of tax sources becomes more and more obvious, cross-border tax sources of foreign investment enterprises have become an important part of maintaining tax jurisdiction in China. However, at present, China is still in the exploratory stage in the monitoring of cross-border tax sources of foreign investment enterprises, which not only lags behind the construction of the system, but also has a low level of collection and management. In addition, the problem of cross-border tax loss is becoming more and more serious due to the innovation of foreign investment enterprises in traditional tax avoidance techniques. These factors have brought great challenges to the tax authorities of our country. How to strengthen the monitoring of cross-border tax sources of foreign investment enterprises is a problem that our country must solve seriously. Based on the introduction of relevant concepts and theories, this paper first analyzes the cross-border tax source monitoring of foreign investment enterprises, including the scope and characteristics of cross-border tax sources of foreign investment enterprises. And the content, principle and significance of the monitoring of cross-border tax sources of foreign investment enterprises. Then, combined with the actual situation of China's foreign investment enterprises, the paper comprehensively analyzes the status quo and weak links of cross-border tax source monitoring of foreign investment enterprises in China. Finally, on the basis of the experience of the United States and Australia, this paper puts forward some policy suggestions on strengthening the monitoring of cross-border tax sources of foreign investment enterprises in China from three aspects, that is, to improve the tax legal system of foreign investment enterprises. We will improve the cross-border tax source monitoring system for foreign investment enterprises and improve the level of cross-border tax source monitoring for foreign investment enterprises.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F276.7;F812.42

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