我国非居民企业税收问题研究

发布时间：2018-11-19 13:33

【摘要】：2008年1月1日开始实施的《中华人民共和国企业所得税法》，首次对非居民企业的概念及征税基本原则做出了明确规定，这些规定与所得来源地判定标准、所得性质的界定、实际联系、源泉扣缴等内容一起，共同构成了我国对非居民企业征收所得税的基本法律和政策框架，对于提升非居民企业所得税政策实施的规范性和确定性、维护国家税收权益等发挥了重要作用。尽管如此，在中国融入经济全球化和税源国际化步伐加快的大背景下，，面对外国投资者和经营者在中国从事交易的商业模式不断翻新，取得所得的形式日益复杂，这对非居民企业税收问题的深入研究有了更迫切的要求。因为纳税人和税务机关能否在熟知非居民企业税收政策与管理法规的基础上对一项交易或所得的性质、纳税义务做出准确判断，既关系到税法执行的有效性和公正性，也关系到纳税人合法权利和国家税收权益的维护。本文分析了我国非居民企业所得税征收管理的现状，通过真实案例的分析，找出目前非居民企业所得税征收管理存在的问题，并对问题产生的成因进行了深入分析。在借鉴国际经验的基础上，提出适合当前深化改革开放形势要求的完善我国非居民企业所得税的对策。本文共分五个部分：第一章绪论，主要分析了论文选题的背景、目的及意义等；第二章对非居民企业税收相关理论进行了分析；第三章对非居民企业税收现状及问题进行了分析，先是从非居民企业的数量和税收情况的角度分析非居民企业的现状，随后着重两类企业：设立机构、场所的非居民企业和未设立机构、场所的非居民企业现存的问题进行了深入的分析，认为对设立机构、场所的非居民企业来说存在的问题有：来源地难以界定、所得性质难以判断，对未设立机构、场所的非居民企业来说存在的问题有：经营所得难认定、机构、场所难判定；第四章对非居民企业税收征收管理的国际经验进行了比较分析，认为美国完备的税收法规、德国人性化的管理机制、西班牙严格的反避税体系都对我国有重要的借鉴意义；第五章提出了完善我国非居民企业税收征收管理的政策建议，认为应首先完善非居民企业税收法律法规，尤其是通过实行征管查相结合、建立税源监控采集制度和提高税务人员的综合素养来健全税务机关专业化管理机制，通过加强企业与外部的沟通、完善企业内部的组织架构和提高涉水人员的专业素质来促进非居民企业税收遵从度，进而全面改善非居民企业的税收问题。
[Abstract]:The Enterprise income tax Law of the people's Republic of China, which came into effect on January 1, 2008, has for the first time made clear provisions on the concept of non-resident enterprises and the basic principles of taxation. These provisions, together with the criteria for determining the source of income and the definition of the nature of income, The actual connection, the source withholding and other contents together constitute the basic legal and policy framework of the income tax levied on the non-resident enterprises in our country, and promote the standardization and certainty of the implementation of the non-resident enterprise income tax policy. Safeguarding national tax rights and interests has played an important role. Nevertheless, against the backdrop of China's integration into economic globalization and the acceleration of the pace of internationalization of tax sources, in the face of the continuous renovation of the business models of foreign investors and operators engaged in transactions in China, the forms of income obtained have become increasingly complex. This has a more urgent need for the further study of the tax problem of non-resident enterprises. Because taxpayers and tax authorities can make an accurate judgment on the nature of a transaction or income and the tax obligation on the basis of a good understanding of the tax policies and administrative regulations of non-resident enterprises, which is related to the effectiveness and fairness of the implementation of the tax law. Also related to the legal rights of taxpayers and the protection of national tax rights and interests. This paper analyzes the current situation of the collection and management of non-resident enterprise income tax in China, finds out the problems existing in the collection and management of non-resident enterprise income tax through the analysis of real cases, and makes a thorough analysis of the causes of the problems. On the basis of drawing lessons from international experience, this paper puts forward the countermeasures to perfect the income tax of non-resident enterprises in our country, which is suitable for deepening the reform and opening up situation at present. This paper is divided into five parts: the first chapter is an introduction, mainly analyzes the background, purpose and significance of the thesis, the second chapter analyzes the tax related theories of non-resident enterprises. The third chapter analyzes the tax status and problems of non-resident enterprises, first analyzes the current situation of non-resident enterprises from the perspective of the number of non-resident enterprises and the tax situation, and then focuses on two types of enterprises: setting up institutions. The existing problems of the non-resident enterprises and the non-resident enterprises in the place are deeply analyzed, and the problems existing in the establishment of the institution and the non-resident enterprise in the place are: it is difficult to define the origin of the place. It is difficult to judge the nature of the income, for the non-resident enterprises without the establishment of the organization, there are some problems: the operating income is difficult to identify, the organization, the place is difficult to determine; The fourth chapter makes a comparative analysis on the international experience of tax collection and management of non-resident enterprises, and points out that the complete tax laws and regulations in the United States, the humanized management mechanism in Germany and the strict anti-tax avoidance system in Spain are of great significance to our country. The fifth chapter puts forward the policy suggestions to improve the tax collection and management of non-resident enterprises in our country, and thinks that the first step is to perfect the tax laws and regulations of non-resident enterprises, especially through the combination of tax collection, management and inspection. To establish a tax source monitoring and collection system and to improve the comprehensive quality of tax personnel to improve the specialized management mechanism of tax authorities, and to strengthen the communication between enterprises and the outside, Perfecting the internal organization structure and improving the professional quality of the personnel involved in water to promote the tax compliance degree of non-resident enterprises, and then improve the tax problems of non-resident enterprises in an all-round way.
【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】：2014
【分类号】：F812.42

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