【作者】 苏扬；

【导师】 尹小平；

【作者基本信息】 吉林大学 ， 世界经济， 2012， 博士

【摘要】 随着经济全球化的发展，跨国公司已经成为国际贸易的主要经济载体。目前，球范围内已有35万余家跨国公司及其遍及世界各地的几十万家子公司和附属业。跨国公司为了实现利润的最大化，通过各种手段进行国际避税。跨国公司发展一方面促进了全球经济的融合和发展，另一方面使税收权益的国际分配问逐渐尖锐起来。为了维护国家的主权和税收利益，处理好国家之间的税收分配系，跨国公司的国际避税行为逐渐引起各国政府的关注和重视，各国政府纷纷取反避税措施来规制跨国公司的国际避税行为。跨国公司为了达到国际避税、规避税收负担的目的，大体可以通过两种手段进行国际避税，即通过课税主体的转移和课税客体的转移来减轻税收负担。通课税主体转移的途径来实现国际避税，是指利用跨国纳税人的流动,设法避免为任何一国法定居民纳税人的身份，以避免承担居民纳税人应承担的无限纳税务。通过课税客体转移的途径，将劳务、费用、资金、商品等客体要素在国家间进行转移，将课税客体从高税国向低税国转移，改变所得的来源地，规避高国较高的税收负担。本文的研究范畴是基于课税客体转移的国际避税行为及其避税方法，按客体转移的线索，将跨国公司的国际避税方式进行系统归类，全分析每一种客体转移国际避税方式的机理及反避税方法。本文旨在通过对跨国公司利用客体转移的途径进行国际避税机理的研究，总每一种客体转移国际避税方式的反避税方法，并对其优缺点进行分析，以便为国反避税提供可借鉴的规律性的理论和实践经验，结合中国实际国情，找寻适中国的反避税方法，进一步完善中国国际反避税立法、征收管理等方面的工作，到反避税效果的最大化。对于国际避税的概念界定，本文引入“被定义概念”公式来界定国际避税的念，从“被定义概念”公式入手，国际避税的“邻近属概念”是“避税”，“种”是涉及到的税收管辖权不止只有一个国家，而是涉及到两个或两个以上的国。本文按照“被定义概念”公式，界定“国际避税”是指纳税人为了达到规避减轻纳税义务的目的，利用两个或两个以上国家税法的漏洞，涉及到两个或两个以上国家税收管辖权的一种跨越税境的避税形式。对于国际避税性质的界定，是反避税立场的出发点。本文从法律定性角度对国际避税的性质进行分析，归纳出在理论界对国际避税性质界定的三种观点，即合法说、脱法说、违法说。本文遵循“实质重于形式”的原则，认为跨国公司国际避税行为是以表面合法形式掩盖非法商业目的，产生侵害国家税收权益负面结果的违法行为。本文认定国际避税的法律性质倾向于“违法说”，这也确定了国际反避税的立场，即坚持防范、规制跨国公司的国际反避税立场，为客体转移国际避税行为的反避税方法研究做好前期研究基础。本文在对国际避税的一般分析基础上，基于客体转移的视角，将跨国公司的国际避税方式总结为以下四种：转让定价国际避税、利用国际避税地避税、滥用国际税收协定避税、资本弱化避税，进而全面、深入地分析四种国际避税方式的机理和反避税方法，对反避税方法的内容、优缺点进行评述。对于转让定价国际避税及反避税问题，具体分析购销业务、无形资产交易业务、劳务交易业务、融资业务的转让定价避税机理，对转让定价国际避税事后调整模式的困境进行解析，进而引出转让定价国际避税事前调整模式——预约定价制度的研究。对于国际避税地避税及反避税问题，从历史、经济、制度三个视角分析国际避税地的形成因素。基地公司、财产信托具有虚拟化、非商业目的的特点，是其作为国际避税地避税载体的重要依据，从国内立法和签订国际税收协定两个角度来有效规制跨国纳税人利用国际避税地避税行为。对于滥用国际税收协定避税及反避税问题。跨国纳税人滥用国际税收协定的内在驱动力是追求利润最大化，缔约国享有的税收优惠政策是跨国纳税人滥用国际税收协定的外在驱动力，资本的国际间流动为跨国纳税人滥用国际税收协定提供了可能条件。对“导管公司”、“脚踏石公司”、“低股权公司”三种滥用国际税收协定避税的机理进行分析，总结出跨国纳税人滥用国际税收协定的一般类型、高级类型和特殊类型，重点解析“实质重于形式”原则和“收益所有人”概念在滥用国际税收协定反避税的实践。对于资本弱化国际避税及反避税问题，税收挡板效应在资本弱化中的运用，促使跨国纳税人通过增加债务资本比重，人为确定资本结构来规避税收负担。对跨国纳税人资本弱化国际避税的行为，选择固定比例法和正常交易法来防范跨国纳税人的资本弱化避税行为。但鉴于固定比例法存在的确定性与任意性矛盾，正常交易法存在的灵活性与不确定性矛盾，本文提出将两种规制国际避税的方法配合使用，将正常交易法作为固定比例法运用的延伸，当运用固定比例法来判定跨国纳税人存在资本弱化国际避税行为，进而运用正常交易法考察跨国纳税人接受债务资本支付的利息水平是否符合市场正常交易价格，若实际的融资交易价格与正常交易价格相背离，则对其采取规制措施。在探究以客体转移为手段的国际避税行为及反避税方法基础上，本文考察跨国公司在中国的国际避税行为，对中国目前反避税的国内立法及签订国际税收协定现状进行客观阐述。由于中国国际反避税实践起步较晚，国际反避税的指导思想存在偏差，反避税对象范围有限，反避税立法级次较低，反避税操作规定仍有不规范之处，反避税管理效率不高。结合中国实际国情，选择适合中国避税特点、征管水平的各种国际反避税方法，从指导思想——重审与国际反避税相关的几个关系、国内立法——完善国际反避税税制、签订国际税收协定——加强税收情报交换和国际合作、反避税管理——加强税务人员业务素质及协税网络建设、反避税监督——规范国际涉税审计五个维度完善中国反避税体系。更多还原

【Abstract】 With the development of economic globalization, multinational companies havebecome major economic carrier of international trade. Currently,, there are more than350,000 multinational companies and their worldwide hundreds of thousands ofsubsidiaries and subsidiary undertakings. In order to maximize profit ,multinationalcompanies are through various means to avoid international tax. On the one hand,development of transnational corporations is to promote global economic integrationand development, and the other hand, the international distribution of tax rights andinterests are gradually acute. In order to safeguard national sovereignty and taxbenefits, and tax revenue distribution relations between the state’s , international taxavoidance of the multinational companies are gradually aroused the concern andattention of Governments, the Governments have adopted international tax avoidanceand prevention measures to regulate multinational companies international taxavoidance.In order to achieve international tax avoidance, Circumvent the purpose of the taxburden, there can be roughly two means to carry out international tax avoidancethrough transfer of the taxable entity and the transfer of the object of assessment toreduce the tax burden. Through transfer taxation main way to achieve internationaltax avoidance, refers to the use of cross-border flow of taxpayers’ trying to avoidbecoming a legal resident taxpayers identity of any one country, in order to avoidresponsibility for resident taxpayers should bear the unlimited tax liability. Throughthe tax object of transfer, including the object of labor, cost of capital, commoditiesand other elements between countries. Transfer taxable objects from high-taxcountries to low tax countries transfer is to change the source of income, to avoidhigh-tax burden. The scope of this study is based on the transfer of taxable objects ofinternational tax avoidance and its international tax avoidance prevention methods,systems are classified according to the object clues transfer, multinationalinternational tax avoidance has a comprehensive analysis of each object to the transfermechanism of the international tax avoidance and prevention methods.This article is intended by way of transnational corporations using the object transfer mechanism of international tax avoidance, to get the summary of each objectto the transfer of the prevention of international tax avoidance, its advantages anddisadvantages of analysis. In order to prevent multinational companies internationaltax avoidance can learn from the regularity of the theoretical and practical experience.Basing on the actual conditions in China, to find suitable for China’s international taxavoidance and prevention methods, further improve China’s international taxavoidance and prevention legislation, the collection of management and other aspectsof the work, to maximize the preventive effect of international tax avoidance.For the definition of the concept of international tax avoidance, this paperintroduces the definition of the concept of "formula to define the concept ofinternational tax avoidance, start from the" definition of the concept of "formula,International tax avoidance "close to the case of the concept of" tax avoidance ","species gap "is related to the tax jurisdiction is more than only one country, but to thetwo or more countries. In accordance with the formula of the "definition of theconcept of" defined "international tax avoidance" refers to the taxpayers in order tocircumvent or reduce the tax liability purposes, the use of two or more national taxloopholes, involving two or more state tax revenue the jurisdiction of a cross bordertax avoidance in the form of tax.For the definition of the nature of international tax avoidance, is the startingpoint of the position of the international tax avoidance and prevention. Qualitativelyfrom the legal point of view to analyze the nature of the international tax avoidance,summed up the three perspectives in theoretical circles as defined by the nature ofinternational tax avoidance, that is legitimate to say, off the law, illegal. The paperfollows the principle of "substance over form", that the multinational companiesinternational tax avoidance is based on the surface of legitimate acts conceal illegalcommercial purposes, resulting in the negative consequences of illegal acts against thestate’s tax interests. This article identified prevention methods as the legal nature ofinternational tax avoidance tend to "illegal", which determine the position of theprevention of international tax avoidance, which upholds the prevention, regulation ofinternational tax avoidance of multinational companies to prevent the position of thetransfer of international tax avoidance as the object research base.This article based on the analysis of international tax avoidance, based on theperspective of the object transfer, multinational international tax avoidancesummarized as the following four: Transfer pricing of international tax avoidance, The illegal use of international tax havens, Avoidance of abuse of international taxagreements, The thin capitalization tax avoidance.Thus a comprehensive, in-depthanalysis of the four international tax avoidance mechanism and prevention methods toprevent the contents of the international tax avoidance schemes, the advantages anddisadvantages are reviewed.International tax avoidance and prevention of problems for transfer pricing,specific analysis of the purchase and sale of intangible assets, business transactions,labor exchange services, financing business transfer pricing tax avoidance mechanism.Resolve the plight of the transfer pricing of international tax avoidance after theadjustment mode, and thus leads to the transfer pricing of international tax avoidanceprior to the adjustment mode - booking pricing system; from the three perspectives ofhistorical, economic, institutional analysis of the factors of international tax havens toanalyze problems of International tax havens, tax avoidance and prevention. Basecompanies, property trusts have the characteristics of the virtual, non-commercialpurposes, as an international tax havens, tax avoidance an important basis of thevector from the domestic legislation and the signing of the two aspects ofinternational tax agreements to effective regulation of transnational taxpayers use ofinternational tax avoidance and tax avoidance.For abuse of the international tax treatyavoidance and prevention of problems. Cross-taxpayer’s abuse of international taxagreements subjective move out of the pursuit of the purpose of maximizingprofits.State party to enjoy preferential tax policies for multinational taxpayers is thedriving force of abuse of international tax agreements and possible conditions for theinternationalization of capital flows between multinational taxpayer abuse ofinternational tax agreements. Analyze "Conduit company", "foot stone", "low equityfirm three abuse of the international tax avoidance agreement mechanism. Summedup the general types of multinational taxpayer abuse of international tax agreements,advanced type and special type of key analytical principle of "substance over form"and the concept of "income all practice in the prevention of guard against the abuse ofinternational tax havens to avoid tax. For thin capitalization of international taxavoidance and prevention of problems. Tax baffle effect in the thin capitalization, isto promote cross-border taxpayers to artificially determine the capital structure byincreasing the proportion of debt capital, to circumvent the tax burden.The thincapitalization international tax avoidance behavior of transnational taxpayer, selectthe fixed ratio method and the normal exchange act to prevent multinational taxpayers’ thin capitalization tax avoidance.But on the view of the certainty of a fixedratio method and any contradictions, the flexibility of the normal Exchange Act ofcontradiction and uncertainty, this paper presents two kinds of regulation ofinternational tax avoidance schemes used in conjunction, make normal exchange actas an extension of the fixed ratio method to use, when the multinational taxpayers usefixed-ratio method to determine the existence of thin capitalization of international taxavoidance.Examine cross-border taxpayers to accept the level of interest paid on debtcapital is in line with market transaction price and then use the normal method oftrading, such as the actual financing of the transaction price and the normaltransaction price deviates from its take regulatory measures.Explore the basis of object transfer as a means of international tax avoidance andprevention methods, the paper examines the face of multinational companies in thecountry’s international tax avoidance, make objective describing in China’s currentdomestic legislation on international tax avoidance and signing of the status quo ofinternational tax agreements.There is a deviation to prevent the practice of a late startdue to China’s international tax avoidance, the guiding ideology of the internationaltax avoidance and prevention, to prevent the object is limited in scope to preventlegislative level lower, to prevent the operating rules are still irregularities, not toprevent the efficiency of management. Combined with China’s actual conditions,select the appropriate tax avoidance features, collection and management level ofvarious international tax avoidance schemes, from the guiding ideology - theemphasis on the need for international tax avoidance prevention of domesticlegislation - to improve the international tax avoidance to prevent tax,the signing ofinternational tax agreements - to strengthen tax information exchange, preventionmanagement - to improve the efficiency of international tax avoidance and preventionwork,the prevention supervision - the five dimensions of the norms of internationaltax audit behavior to improve the international tax avoidance and prevention system.更多还原