数字经济时代的国际税收管理问题
发布时间：2018-12-18 20:58
【摘要】：近期,媒体报道了苹果公司通过一系列筹划,将大量现金滞留海外,从而规避在美国缴纳税款的行为,这一报道揭示了数字经济时代,众多高科技公司通过新型避税工具降低集团整体税负的普遍情况。 数字经济的重要特征是数字技术深入经济社会的各个环节,产品、服务数字化程度不断提高,无形资产的交易内容也大大超越了传统经济时代,对现有的国际税收管理模式带来了冲击,建立在传统经济基础上的国际税收规则已经无法适应数字经济时代的要求。作为一名国际税收岗位的基层税务人员,作者认为对这一方面的研究是必要而有意义的。 目前国内还没有就数字经济背景下国际税收管理问题这类课题做出专门的研究,以实际案例作为分析手段的更是少之又少。本文从分析数字经济对国际税收的影响入手,通过国内外多个典型案例的综合分析,揭示了跨国公司利用数字技术进行跨境税收筹划的几种常见手段,归纳了国际税收管理当前面临的主要问题及产生原因,比照现行的应对措施,借鉴国际经验,从完善立法、信息整合、国际协作、人才培养等多个方面对未来的发展提出了一定的完善构想,力求为解决国际税收困局提供借鉴。
[Abstract]:The recent media coverage of Apple's efforts to avoid paying taxes in the United States through a series of plans to keep large amounts of cash abroad reveals the digital economy. Many high-tech companies use new tax avoidance tools to reduce the group's overall tax burden of the general situation. The important characteristic of the digital economy is that the digital technology goes deep into every link of the economic society, the degree of digitization of the products and services is constantly improving, and the content of the transaction of the intangible assets is also greatly surpassing the traditional economic era. The existing international tax management model has brought impact, and the international tax rules, which are based on the traditional economic basis, can no longer meet the requirements of the digital economy era. As an international tax officer, the author thinks that it is necessary and meaningful to study this aspect. At present, there is no special research on the international tax management in the background of digital economy, and the actual cases as the means of analysis are few and far between. Starting with the analysis of the influence of digital economy on international taxation, this paper, through the comprehensive analysis of many typical cases at home and abroad, reveals several common means for transnational corporations to use digital technology for cross-border tax planning. This paper summarizes the main problems and causes of the international tax administration at present, compares the current countermeasures, draws lessons from the international experience, from perfecting the legislation, the information integration, the international cooperation, In order to solve the problem of international tax revenue, the author puts forward some perfect ideas for the future development from the aspects of talent training and so on.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F811.4
本文编号：2386492
[Abstract]:The recent media coverage of Apple's efforts to avoid paying taxes in the United States through a series of plans to keep large amounts of cash abroad reveals the digital economy. Many high-tech companies use new tax avoidance tools to reduce the group's overall tax burden of the general situation. The important characteristic of the digital economy is that the digital technology goes deep into every link of the economic society, the degree of digitization of the products and services is constantly improving, and the content of the transaction of the intangible assets is also greatly surpassing the traditional economic era. The existing international tax management model has brought impact, and the international tax rules, which are based on the traditional economic basis, can no longer meet the requirements of the digital economy era. As an international tax officer, the author thinks that it is necessary and meaningful to study this aspect. At present, there is no special research on the international tax management in the background of digital economy, and the actual cases as the means of analysis are few and far between. Starting with the analysis of the influence of digital economy on international taxation, this paper, through the comprehensive analysis of many typical cases at home and abroad, reveals several common means for transnational corporations to use digital technology for cross-border tax planning. This paper summarizes the main problems and causes of the international tax administration at present, compares the current countermeasures, draws lessons from the international experience, from perfecting the legislation, the information integration, the international cooperation, In order to solve the problem of international tax revenue, the author puts forward some perfect ideas for the future development from the aspects of talent training and so on.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F811.4
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