【作者】 温自力；

【导师】 魏国君；

【作者基本信息】 大连海事大学 ， 国际法学， 2007， 硕士

【摘要】 随着经济全球化的迅速发展和我国经济的腾飞,我国外商投资企业(包括港、澳、台资企业)避税问题在我国日趋严重。但是,由于我国开放时间相对较短,从立法和司法实践上,我国的反避税都需要进一步完善和提高。如何有效地规制国际避税一直是各国需要解决的一大难题。滥用转让定价、利用资本弱化和避税港避税、滥用税收协定是国际跨过公司规避企业所得税的主要手段。从理论上看,国际避税与反避税问题已成为国际所得税法研究的一大主题。目前,各国普遍采用“正常交易原则”作为转让定价税制的标准,对转让定价行为进行规制,但由于该原则适用性小,在实际运用中存在诸多困难。“预约定价制”这种事前确认价格的方法得到重视。税收协定中往往订有缔约国之间的互相优惠条款,加上各国对协定解释的差异或疏漏,就产生了协定中一些优惠条款被跨国纳税人滥用以避税的可能,各国分别通过修订国内税法和修改有关协定,不断开展反协定滥用的斗争。同时,避税港的建立为越来越多的跨过公司进行避税提供了便利。许多国家通过立法极力反对本国纳税人在避税港建立子公司。上述反避税措施有效遏制了国际避税行为的蔓延,但国际避税现象并未完全消除。在我国,外商投资企业避税问题比较突出,我国外商投资企业采用转让定价、资本弱化、滥用税收协定、延长税收优惠等方法,规避我国税收,减轻纳税义务,并有逆向避税特点,导致我国财政收入的减少,影响了企业间的公平竞争和我国的投资环境。目前,我国反避税工作尚处初始阶段,反避税工作存在许多问题,反避税立法尤显不足。因此,本文从国际避税概念和国际避税方式及国际上反避税措施入手,进而探讨了我国外商投资企业避税的成因和主要方式及其特点。在此基础上分析了我国反避税立法的成果和不足,并尝试提出我国反避税立法应采取的完善措施,以期为我国今后的反避税立法做一些有益的探索。更多还原

【Abstract】 With the rapid development of economic globalization and China’s economic takeoff, China’s foreign-invested enterprises (including Hong Kong, Macao and Taiwan-funded enterprises) tax avoidance in China has become increasingly serious. However, since China has just opened his gate for short time relatively, from the legislative and judicial practice, China’s anti-avoidance needs to be further improved and enhanced.For long times, how to regulate international tax avoidance effectively has been a major problem for nations solved. Abuse of transfer pricing,, use of capital and the weakening of tax havens, are the main means for Multinational Corporation evading corporate income tax. Theoretically, the international tax avoidance and anti-tax avoidance have become a major theme for international income tax law research. Currently, nations use extensively the principle of "normal trading principles" as a transfer pricing tax standards to regulate transfer pricing, but because of the principle’s limited applicability, there are lots of difficulties to use it in practice. "APA"as a kind of means of price beforehand confirmation has been put a premium on the use. Because there are often reciprocal clauses among treaty powers in tax agreement, coupled with the differences or omissions coming from nations’ explaining the agreement, it is possible that some preferential terms were abused to avoid tax by transnational taxpayers. With the ways of amending respective domestic laws and interrelated Agreement, nations were engaged in constant struggle for abusing agreement. Meanwhile, the establishment of tax havens has facilitated tax avoidance for more and more companies. Many countries opposed strongly to their taxpayers establishing subsidiaries in tax havens by adopting legislation. The anti-avoidance measures above have effectively curbed the spread of international tax avoidance, but the international tax avoidance phenomenon has not disappeared completely.In China, the problems of foreign-invested enterprises in tax avoidance are very prominent, foreign-invested enterprises in China use all sorts of ways such as transfer pricing, capital dilution, abuse of tax agreement , extending tax incentives, reverse-avoidance and other methods to avoid tax or reduce tax obligations, all of above avoiding tax means resulted in the reduction of China’s financial revenue and finally would put bad impact on the fair competition among enterprises and China’s investment environment. At present, China’s anti-avoidance work is still in the initial stage. There are many problems in the anti-tax evasion work, especially lack of anti-avoidance legislation.Therefore, in this paper I started from the concept of international tax avoidance , tax evasion methods and the international anti-avoidance measures, and then analyzed the major causes , methods and characteristics for China’s foreign-invested enterprises’ tax evasion . On the basis of above research , I analyzed China’s anti-avoidance legislation’s achievements and shortcomings and attempted to put some measures for china’s anti-avoidance legislation in order to do some beneficial exploration for China’s future anti-avoidance legislation.更多还原