【作者】 邵志坚；

【导师】 李嘉明；

【作者基本信息】 重庆大学 ， 工商管理， 2007， 硕士

【摘要】 目前,随着经济全球化的迅速发展和我国经济的腾飞,避税问题在我国日趋严重。从立法和实践上,我国的反避税都需要进一步完善和提高。全文主要分三个部分。论文第一部分主要论述了反避税的基本概念及反避税的意义。目前,学术界对避税概念的理解并不一致,本文在综合分析学术界对避税的不同解释的基础上,通过对避税、节税等概念的对比,得出反避税概念。还对反避税进行了博弈分析,并对反避税的意义进行了阐述。论文第二部分分析了我国反避税的工作现状,并对避税的行为模式进行了具体分析,介绍了转让定价、资本弱化、滥用税收协定、避税港避税等国际上通行的避税方法。论文第三部分论述了企业反避税的对策,这也是论文的重点。作者运用比较分析等方法,通过剖析我国目前反避税立法的不足,提出了完善我国反避税立法的想法。在转让定价税制方面,应尽快完善预约定价税制,制定具体可行的操作办法。在资本弱化方面,应引进安全港模式,限定债务/股本比率。在滥用税收协定方面,在谈签税收协定中,应注意增加反税收协定滥用条款,并制定操作性强的具体的办法,确保透视法和征税法的正确运用。在避税港避税方面,应采用原则性规定和正列举相结合的方法,明确避税港的范围,建立资本流出的报告制度,并引入受控外国公司税制,对受控外国公司取得的收入,按照会计制度中权益法核算的规定,确认收入实现的时间。在国际税务协作方面,应在谈签税收协定中,增加情报交换专项协定,完善企业的调查机制,简化情报交换手续,以确保及时获取各种相关资料。在税务行政管理方面,应设立反避税专门机构,提高审计人员素质,在全国范围内建立信息库,实现信息共享,并明确政府、外汇管理、行业主管各部门的协作责任,保证税务部门反避税工作的顺利开展。更多还原

【Abstract】 At present, with the rapid development of economic globalization and our country’s economy, the problem of tax avoidance is becoming more serious in our country, We need to further perfect and improve the legislation and justice practice of anti-tax-avoidance in our country. This thesis divides into three component altogether.The first component of this thesis mainly describes the basic conception and meaning of anti-tax-avoidance. At present, there is not a unified concept of tax avoidance in the academia. This thesis synthetically analyses the academia’s different explanations on tax avoidance, compares tax avoidance with tax saving, draws the conception of anti-tax-avoidance. The component also analyzes the game of anti-tax-avoidance, and expatiate the meaning of anti-tax-avoidance.The second component of the thesis analyzes present the condition of anti-tax-avoidance in our country and makes a concrete analysis of the action mode of tax avoidance, presents some current methods of tax avoidance in the world, such as transfer pricing, thin capitalization, abusing taxation agreement, tax avoidance in tax haven.The third component describes the enterprise strategy of anti-tax-avoidance, which is also the emphasis of this thesis. The author anatomizes the deficiency of our country’s current legislation of anti-tax-avoidance, puts forward the idea that improves our country’s legislation of anti-tax-avoidance. On transfer pricing, we should refine advanced pricing agreement tax system as soon as possible, institute concrete and feasible operation method. On thin capitalization, safe port mode should be introduced. We should limit the rate between debt and capital stock. On abusing the taxation agreement, when we are negotiating and signing the taxation agreement, we should pay attention to increasing the abusing clause against taxation agreement, institute operating concrete method, assure the correct application of clairvoyant and levy law. On tax avoidance in tax haven, we should adopt a combinative method of principled provision and enumeration, define the range of tax haven, establish the reporting system that capital flows out, and introduce the tax system of foreign controlled company. We should affirm the time of income realization obtained by foreign controlled company according to the checked and calculated method in the accounting system. On cooperation of international taxation, when we are negotiating and signing taxation agreement, we should increase the special agreement of information exchange, perfect the investigation mechanisms of enterprises, and simplify the procedure of information exchange, so as to ensure that we can obtain various kinds of relevant materials in time. On tax administration, we should set up specialized agency for anti-tax-avoidance, improve auditor’s quality, establish information database nationwide, realize information sharing, define the cooperation responsibility of the government, exchange control, every department of trade executive, assure tax authority’s smooth development of anti-tax-avoidance.更多还原