基于特别纳税调整方案的反避税措施研究

发布时间：2018-07-03 01:27

本文选题：特别纳税调整 + 反避税　；参考：《吉林财经大学》2014年硕士论文

【摘要】：避税和反避税永远是纳税人和税务机关无法避免的问题，避税可以减轻纳税人的税收负担，反避税可以增加政府的税收收入、实现纳税人之间的公平。2008年1月1日开始实施的《企业所得税法》及其实施条例对“特别纳税调整”条款进行了详细的规定，在这之前我国还没有比较全面的反避税立法，这不仅对我国实践多年的转让定价管理方法和预约定价安排进行了完善，同时也引入了国外实践比较成功的成本分摊协议、受控外国企业、资本弱化和一般反避税管理等反避税方法，并增加了对特别纳税调整加收利息的规定，这就使得税务机关可以更好的依据这些规定进行执法，也使得纳税人能够更好的遵从法律。在这些基础上，税务总局出台了《特别纳税调整实施办法（试行）》，更加促进了全国避税案件的调查和反避税案件的调整补税力度，也促进了各税务局之间的协调配合，大大的打击了各种避税行为。所以，对“特别纳税调整”条款的研究是很有必要的。本文主要从以下五个部分对特别纳税调整方案下的反避税措施进行研究：第一部分首先对我国目前比较常见的一些避税手段进行了简要介绍,之后分析了我国目前的反避税现状及存在的主要问题。我国目前的反避税工作依据的是我国一些税收法律法规中引入的反避税概念，与发达国家相比，反避税立法才刚刚起步，还是存在一些问题，需要进一步完善和改正。第二部分对我国出台的“特别纳税调整”进行解读。由于各种避税手段的存在，给我国的税收环境带来了威胁，所以在此背景下出台的《特别纳税调整实施办法（试行）》，减少了各种避税行为，再结合我国实施特别纳税调整后反避税工作取得的一些成就，，证明特别纳税调整方案出台的必要性。本文主要介绍了特别纳税调整方案的四个方面内容，一是转让定价管理；二是预约定价安排；三是其他反避税条款，主要有成本分摊协议、受控外国企业税制、资本弱化税制和一般反避税税制；四是特别纳税调整的加收利息。第三部分借助转让定价反避税和资本弱化反避税的案例，分析特别纳税调整出台给税务机关和纳税人带来的影响，并给出需要完善的政策建议。这也是本篇论文的创新之处。第四部分介绍了国外的一些典型国家的反避税方法，并为我国的反避税措施完善提供了借鉴。主要介绍的国外反避税经验包括以下六个方面：第一，关联企业交易的规制，典型国家有美国、法国和德国；第二，转让定价税制和预约定价安排的规定，典型国家有美国、OECD和日本；第三，应对资本弱化的措施，典型国家有英国、美国和日本；第四，国际避税地的规制措施，典型国家有美国、澳大利亚和英国；第五，加强反避税机构建设，典型国家有美国、英国和加拿大；第六，限制税务中介机构恶意税收筹划行为，典型国家有美国和英国。最后一部分结合我国反避税的现状及存在的问题和国外反避税的经验，对完善我国的反避税提出了一些合理的建议，主要提出了加强反避税的税收立法、完善反避税制度、在国际税收协定中加入反滥用条款、加快实现税收信息化管理四个方面的建议。
[Abstract]:Tax avoidance and anti tax avoidance are always an unavoidable problem for taxpayers and tax authorities. Tax avoidance can reduce the tax burden on taxpayers. Anti tax avoidance can increase the tax revenue of the government and realize the "enterprise income tax law" and the implementation of the "special tax adjustment" clause, which was implemented in the January 1st.2008 year between taxpayers. In detail, there is no comprehensive anti tax avoidance legislation in China before this, which not only improves the management method of transfer pricing and the reservation pricing arrangement for many years in our country, but also introduces the successful cost sharing agreement of foreign practice, the controlled foreign enterprises, the capital weakening and the general anti tax avoidance management. The tax method, and the increase of the regulation on the special tax adjustment, makes the tax authorities better to enforce the law according to these regulations, and also enable the taxpayers to better comply with the law. On these basis, the administration of Taxation has issued a "special tax adjustment implementation method" (Trial Implementation), which has promoted the national tax avoidance case. The investigation and the adjustment of the anti tax avoidance cases have also promoted the coordination and coordination between the various tax bureaus, and greatly combated various tax avoidance behaviors. Therefore, it is necessary to study the "special tax adjustment" clause.
This article mainly studies the anti avoidance measures under the special tax adjustment scheme from the following five parts:
The first part is a brief introduction to some common methods of tax avoidance in China, and then the present situation of anti tax avoidance and the main problems in our country. The current anti avoidance work in China is based on the concept of anti tax avoidance introduced in some tax laws and regulations in China, and compared with the developed countries, the anti tax avoidance legislation is the only one. Just beginning, there are still some problems that need further improvement and correction.
The second part interprets the "special tax adjustment" issued by our country. Because of the existence of various tax avoidance measures, the tax environment of our country is threatened, so the special tax adjustment implementation method (Trial Implementation) has been introduced under this background, which reduces various tax avoidance behavior, and then combines the implementation of our country to implement special tax adjustment after tax avoidance work. Some achievements have been made to prove the necessity of the special tax adjustment scheme. This article mainly introduces the four aspects of the special tax adjustment scheme, one is transfer pricing management, the two is the reservation pricing arrangement, and the three is the other anti tax avoidance provisions, mainly the cost sharing agreement, the controlled foreign enterprise tax system, the capital weakening tax system and one. The tax avoidance system is the same, and the four is the additional interest on special tax adjustment.
The third part, with the help of transfer pricing anti tax avoidance and capital weakening anti tax avoidance, analyzes the impact of special tax adjustment on tax authorities and taxpayers, and gives the policy recommendations which need to be improved. This is the innovation of this paper.
The fourth part introduces the anti tax avoidance methods of some typical countries in foreign countries, and provides reference for the improvement of anti tax avoidance measures in China. The main introduction of foreign anti avoidance experiences includes the following six aspects: first, the regulation of related business transactions, the typical countries including the United States, France and Germany; second, the transfer pricing tax system and the reservation pricing. The provisions of the arrangements, typical countries have the United States, OECD and Japan; third, measures to cope with the weakening of capital, the typical countries have Britain, the United States and Japan; fourth, the international tax shelters regulation measures, the typical countries have the United States, Australia and the United Kingdom; Fifth, strengthen the construction of anti tax avoidance institutions, typical countries have the United States, Britain and Canada; sixth, Restrictions on tax intermediary agencies malicious tax planning, typical countries are the United States and Britain.
The last part, combining with the current situation of anti tax avoidance and the existing problems in China and the experience of foreign anti tax avoidance, puts forward some reasonable suggestions on improving our country's anti tax avoidance, mainly putting forward the tax legislation to strengthen anti tax avoidance, perfecting the anti tax avoidance system, adding anti abuse clauses in the international tax agreement, and speeding up the realization of the management of tax information four. Suggestions on one side.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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