数字经济下跨国企业在中国逃避税现状、途径及防治策略研究

发布时间：2018-07-17 18:29

【摘要】：数字经济的飞速发展带来了商业模式的演变和跨国企业全球价值链的整合,给中国基于传统经济模式建立的税制体系带来了严峻挑战。由于税制不完善、税收征管手段落后、税收监管不力等原因,中国成为数字经济背景下跨国企业逃避税的重灾区,一些跨国企业利用中国与其他国家税制之间的差异和全球一体化的经营模式逃避在中国的纳税义务,这些行为严重侵蚀了中国税基,损害了税收公平原则和中国税收主权。以所得税和增值税为例,分析数字经济背景下跨国企业在中国的逃避税现状、途径,借鉴国际经验,提出有效应对跨国企业逃避税行为的政策建议。
[Abstract]:The rapid development of the digital economy has brought about the evolution of business model and the integration of global value chain of multinational enterprises, which has brought severe challenges to the tax system based on the traditional economic model in China. Due to the imperfect tax system, the backward means of tax collection and administration, and the lack of tax supervision, China has become a major disaster area for multinational enterprises to evade taxes in the context of the digital economy. Some multinational enterprises take advantage of the difference between China's tax system and other countries' tax system and the global integration management model to evade their tax obligations in China. These behaviors have seriously eroded China's tax base and damaged the principle of tax fairness and China's tax sovereignty. Taking income tax and value-added tax as examples, this paper analyzes the current situation of tax evasion of multinational enterprises in China under the background of digital economy, the ways and means, and draws lessons from international experience, and puts forward some policy suggestions to effectively deal with tax evasion behavior of multinational enterprises.
【作者单位】：云南财经大学会计学院;美国蒙特克莱尔大学商学院;云南省交通运输厅;
【基金】：云南省哲学社会科学规划项目“经济全球化背景下中国涉外税收问题研究——以所得税为例”(YB2015038)
【分类号】：F812.42;F276.7

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