我国受控外国公司税制研究

发布时间：2018-01-19 20:50

本文关键词： 受控外国公司税制纳税主体避税地延迟纳税豁免条款　出处：《烟台大学》2017年硕士论文　论文类型：学位论文

【摘要】：二战以后,许多国家为了便于对外投资者的资金融通,促进其扩大生产经营,提升本国国际贸易竞争力而在税法中规定了延迟纳税制度。而投资者通过设立受控外国公司恶意逃避税,严重危害本国经济战略、税收利益和正常经济秩序,并引发有害税收竞争,严重危害正常的世界经济秩序。为防止本国居民股东利用受控外国公司逃避税情况进一步严重化,美国、德国、日本、英国等国从20世纪60年代后期开始,先后出台对跨国公司利用受控外国公司非法延迟纳税和逃避税收的限制性规定。我国也于2007年先后出台了《中华人民共和国企业所得税法》等法律制度,但受控外国公司税制在受控外国公司的认定、纳税主体、征税对象、避税地等的认定以及豁免条款的规范方面仍存在诸多不足,导致各国居民股东控制外国公司逃税避税行为愈演愈烈。论文从受控外国公司税制的背景、理论基础、基本要素等角度对受控外国公司税制问题进行了系统的梳理,对美、英、日、德等典型国家的受控外国公司税制进行了深入研究。论文的最后部分对我国受控外国公司税制的立法和实践进行了系统考察和分析,并在此基础上提出了采用混合法确定征税对象、以实缴税额比较法认定避税地、增加行业豁免条款等完善建议。
[Abstract]:After World War II, in order to facilitate the financing of foreign investors, many countries promoted their expansion of production and operation. In order to enhance the competitiveness of domestic international trade, delayed tax system is stipulated in the tax law, and investors avoid tax by setting up controlled foreign companies, which seriously endanger the national economic strategy, tax benefits and normal economic order. In order to prevent domestic residents from using controlled foreign companies to evade taxes, the United States, Germany, and Japan are further aggravated. Britain and other countries began in the late 1960s. In 2007, China promulgated the legal system of "Enterprise income tax Law of the people's Republic of China". However, there are still many deficiencies in the tax system of controlled foreign companies in the identification of controlled foreign companies, the subject of taxation, the object of taxation, tax havens, and the regulation of exemption clauses. As a result, the resident shareholders of all countries control the tax evasion and avoidance of foreign companies. This paper is based on the background and theoretical basis of the controlled tax system of foreign companies. The basic elements and other aspects of the tax system of controlled foreign companies are systematically combed, to the United States, Britain, Japan. The tax system of controlled foreign companies in Germany and other typical countries has been deeply studied. In the last part of the paper, the legislation and practice of the tax system of controlled foreign companies in our country have been systematically investigated and analyzed. On this basis, the author puts forward some suggestions on how to use the mixed method to determine the tax object, to identify the tax havens by the method of comparison of the actual tax payment, and to increase the exemption clauses of the trade, and so on.
【学位授予单位】：烟台大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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