后金融危机时代离岸公司国际避税问题研究

【作者】 梁洪亮；

【导师】 何力；

【作者基本信息】 复旦大学 ， 法律， 2011， 硕士

【摘要】 2008年的世界经济笼罩在一团迷雾中,源于美国华尔街的“次贷危机”已经引发全球金融震荡。许多学者都在寻找这场金融危机的原因,并将注意力集中在了避税天堂上。另一方面,避税天堂显然并非金融危机的根源,但全球50个避税港被认为是导致金融体系不稳定的一个因素。在如今经济全球化日益深入的大背景下,跨国投资者为将全球利润最大化,竞相利用各国税率差异,尤其是离岸辖区的优惠税收政策进行国际避税活动,这导致国际资本的不正常流动,严重侵蚀了相关国家的税基。国际避税的方式多种多样,主要有利用转移定价、滥用税收优惠政策、利用资本弱化避税及利用税收征管漏洞等,其中,以离岸公司的形式采取上述避税方式,对国际经济社会的影响为最。设立在避税天堂的离岸公司,被跨国投资者在国际贸易、国际金融、国际投资和国际税收领域的广泛应用,不仅为各国投资者从事跨国业务提供了便利,带来了巨额经济利益；也挑战了离岸公司注册地和业务开展地的金融、投资、税收、外汇等多方面的法律规范,对国际社会的联合法律监管提出了更高的要求。本文以离岸公司国际避税为研究对象,通过分析金融危机的背景下,各发达国家和国际组织在国际反避税领域和反有害税收竞争领域针对离岸公司的规定,结合与我国离岸公司国际避税的立法现状,提出建立及完善我国对离岸公司国际避税法律体系的一些建议。全文分四个部分就离岸公司避税的法律问题和治理离岸公司避税的对策进行论述。第一部分从金融危机对国际避税地的影响谈起,简要介绍了国际社会为应对金融危机而对国际避税地的态度,并分析了离岸公司国际避税的基本原理,以及利用离岸公司进行国际避税的具体模式。第二部分承接第一部分金融危机对国际避税地的影响,介绍了离岸公司国际避税的国内法律规制情况。主要选取美、日两国反避税税制进行阐述。第三部分从国际税法的基本理论谈起,先介绍了双边国际合作的情况,主要阐述了情报交换和征管协助两种方式,然后对经济合作与发展组织(OECD)的《有害税收竞争报告》及其实施进展情况进行介绍,贯穿其中的论点就是规制离岸公司国际避税必需依赖国际合作。第四部分从我国离岸公司国际避税的立法现状出发,分析了我国现行立法在离岸公司国际避税方面存在的问题,结合国际上税制先进国家及国际组织治理离岸公司国际避税的有效做法和成熟的经验,提出了完善我国治理离岸公司国际避税的具体措施。更多还原

【Abstract】 World economy was in a mantle of haze in 2008, the worldwide financial shock was resulted from subprime mortgage crisis of America, A lot of scholars are looking for the reasons of this crisis, and they put their eyes on the Tax Havens. On the other hand, although Tax Havens are obviously not the source of the financial crisis, fifty Tax Havens around the world are deemed to one of the factors which caused the financial system volatile. Under the background of the economic globalization, transnational investors apply the differences in tax rate, especially the favorable tax policies of offshore areas, to avoid international tax in order to obtain the global maximize profits, which results in abnormal flow of international capital and serious erosion of the relevant states’tax base.There are many methods of international tax avoidance, mainly including transfer pricing, thin capitalization, tax treaty abuse, exploiting the loopholes of management of taxation and so on, taking which in the form of offshore companies influencing the international economical society most. Multinational investors comprehensively apply the offshore companies established in tax havens in international trade, international finance, international investment and international taxation etc. The offshore companies are not only providing experiences for investors from the world engaging in multinational transactions and producing huge economic profits, but also challenging the laws and regulations of finance, investment, taxation, foreign exchange and so forth in the domicile and place of business of the companies. This article objected in international tax evasion of offshore companies, by analyzing the rules in international anti-tax-evasion and anti-Harmful Tax Competition of each developed country and international organizations under the background of financial crisis, combining with the status quo of legislation of international tax evasion of offshore companies of our country, putting forward some suggestions to establish and consummate relevant legal system.The paper is divided into four parts to illustrate the legal problems of tax evasion of offshore companies and countermeasures to manage it. The first part begins with the influence on the tax havens of financial crisis, briefly introducing the attitude of each country on tax havens to cope with financial crisis, and analyzes the basic theory and specific modalities of international tax evasion of offshore companies. The second part carries on with the first part to introduce relevant rules of international tax evasion of offshore companies of foreign countries, taking America and Japan for examples. The third part analyses the international rules from the respective of international law, first introduces the situation of bilateral international cooperation, mainly introducing information exchange and taxation assistance two methods, then introduces OECD’s report of Harmful Tax Competition and its progress of implement, throughout the point is that managing international tax evasion of offshore companies relies on international cooperation. The last part starts with the status quo of the legislation of international tax evasion of offshore companies, analyzing problems subsisting in our present legislation, using for reference of the effective measures and successful experience of advanced countries and international organization in taxation, comes up with specific measures to prefect our legislation of managing international tax evasion of offshore companies.更多还原