【作者】 张钱；

【导师】 魏国君；

【作者基本信息】 大连海事大学 ， 国际法学， 2008， 硕士

【摘要】 在经济全球化的背景下,跨国投资者为将全球税收利润最大化,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。各主权国家及国际组织纷纷研究规制对策,并取得显著成果。离岸公司的迅速发展及其国际避税行为对我国经济也造成极大影响,研究离岸公司国际避税的法律对策是维护我国财税利益和公平税负环境的迫切需要。本文分为四章,第一章为概述,分别对离岸公司、离岸辖区、国际避税等基本概念进行界定,简要分析离岸公司在跨国公司进行国际避税活动中所起的作用,以及离岸公司国际避税对国际税法发展的影响。第二章分析了离岸公司国际避税的外国法律规制情况。主要选取美国、德国和日本等国的税法、公司法修订进行阐述。美国的受控外国公司规则将离岸公司的所得归入当期应纳税额,取消延迟纳税待遇;德国的《涉外税法》限制本国居民到离岸辖区设立避税型离岸公司;日本的“假外国公司”法律制度透过离岸公司法人人格面纱,将其视为本国企业,进行纳税调整。第三章分析了离岸公司国际避税的国际法律规制情况。在国际双边合作中,主要分析了在岸国之间和在岸国与离岸辖区之间签订税收协定的发展现状和其中存在的问题。在国际多边合作中,主要分析了欧盟的《利息税指令》;OECD《有害税收竞争报告》和《税收情报交换协议》;国际税收论坛的主要活动,包括政府问的全球税收论坛和民间性质的“正义网络组织”国际税收论坛。第四章首先分析了离岸公司对我国经济的消极和积极影响,我国针对离岸公司国际避税的立法现状,重点研究2008年1月1日正式实施的《企业所得税法》,并分析了我国现行立法中存在的问题。接着就完善我国相关法律提出建议:对离岸辖区和离岸公司进行界定;对离岸公司进行分类管理;完善受控外国公司规则和境外利息税制度;加强国际合作应对国际税收竞争等。更多还原

【Abstract】 In the background of economic globalization, transnational investors utilize the discrepancy of different countries’ tax rates, especially off-shore areas’ preferential tax measures to avoid their international tax burden and maximize after-tax profits. These result in abnormal flow of multinational capital, and erode the tax bases of relevant countries seriously. Sovereign states and international organizations started studying measures to restrict these tax avoidance actions and received notable achievements. The rapid development of off-shore companies and their tax avoidance actions also affect our country largely. So now it is urgent to study the legal counteracting measures against international tax avoidance engaged by off-shore companies, so as to protect our country’s tax finances and the fair tax circumstances.This thesis is divided into four chapters. Chapter I deals with the general introduction of off-shore company, off-shore areas, and international tax avoidance. Then this chapter concisely analyses the part that off-shore companies play in international tax avoidance, and its effect to the development of international tax law.Chapter II analyses the domestic legal regulations against international tax avoidance engaged by off-shore companies. This chapter mainly elaborates the revision of tax and corporation law of America, Germany, and Japan etc. The Controlled Foreign Company Rule of America canceled deferral of paying tax policy, so that off-shore companies should pay for resident income tax in time. The Foreign Tax Act of Germany restricted their residents from registering off-shore companies in off-shore areas. Pseudo Foreign Company Act of Japan pierced into the veil of off-shore companies, regarding them as residents when levying income tax.Chapter III analyses the international legal counteracting measures against international tax avoidance engaged by off-shore companies. In bilateral international cooperation, the chapter mainly analyses the current situation of bilateral tax treaties between on-shore countries and treaties between on-shore countries and off-shore countries with some existing problems. In multinational cooperation, the author mainly analyses European Communities’ Savings Directive; the OECD Reports on Harmful Tax Competition and the Agreement on Exchange of Information on Tax Matters; and the main actions of international tax forums, including the governmental Global Tax Forum and the Tax Justice Network, which is ungovernmental.Chapter IV firstly analyses the positive and passive impacts of off-shore companies on the economy of our country. Secondly this chapter analyses the present legislation situation of protecting off-shore companies from international tax avoidance, in which it lays emphasis on the new Company Income Tax Law implemented on January 1, 2008, it also points out several defects of the new tax law on its regulations of CFC. On the basis of above analysis, the thesis makes some advisable advice to perfect relevant legislation: clearly define the concept of off-shore companies and off-shore areas; govern different off-shore companies in distinct classifications; consummate the CFC rules and foreign interest tax system; strengthen international cooperation in front of intense international tax competition, etc.更多还原