【作者】 常秀娟；

【导师】 马国强；

【作者基本信息】 东北财经大学 ， 财政学， 2013， 博士

【摘要】 伴随着经济全球化、一体化的不断发展,跨国公司已成为世界经济舞台上最为耀眼的明星。然而,跨国公司在不断推动世界经济向前发展的同时,也在充分利用其自身优势,采用各种避税手段规避税收,以寻求全球利益最大化,进而产生了侵犯各国税收主权,破坏税收公平竞争等一系列负面效应。目前,世界各国政府已将对跨国公司避税行为的税收规制作为国际税收工作中最为重要的问题。对跨国公司避税的税收规制研究最早源于西方发达国家,并历经近百年的历史,已取得了丰硕的成果并为世界各国所共享。我国在上个世纪七十年代末也加入到这一行列中来。经过三十余年的不断探索与研究,已逐步与国际规则接轨,并在各个方面都取得了初步成效。但由于历史较短,加之政治、经济、法律等各方面的局限,因此我国对跨国公司避税行为的税收规制仍存在缺少系统性、科学性、针对性、实用性等不足。鉴于此,笔者认为,对跨国公司避税行为进行深入研究并结合我国实践提出真正具有可资借鉴的对策建议将十分重要。本文作者通过运用规范分析与实证分析、历史分析与比较分析、理论研究与案例分析相结合的方式,对在华跨国公司避税的现象、方式、影响因素、产生的效应逐一进行探究,同时充分剖析我国目前在税收规制方面存在的不足,并在比较、借鉴国外先进经验的基础上提出对跨国公司避税行为税收规制的最优路径。本文作者改变以往只注重传统转让定价避税而忽视其他避税方式、只注重有形资产而忽视无形资产的研究的局限,针对目前在华跨国公司避税手段多样性、复杂性、灵活性等特点,结合税收工作的实例,对各种避税方式均进行探讨与研究。同时,作者又将“系统管理、内外兼治”的思想融入本文研究之中。全文以税收流失现象做为研究的切入点,然后运用各种研究方法,沿循“剖析避税客观存在性-解析各种避税方式-分析避税的影响因素及效应-借鉴国际税收规制经验-优化我国税收规制路径,,这一思路,由表及里,由因至果,逐步地、系统地进行探讨与研究。全文共分6章,具体内容如下：第1章“导论”。以跨国公司避税所造成的税收流失现象为文章切入点,进而阐明作者选题的目的与意义。然后通过梳理、总结国内、外研究成果,并在前人研究的基础之上,提出本文的研究方法、篇章结构以及创新与不足点。第2章“在华跨国公司避税实在性的考察”。本章是对跨国公司在我国避税的客观存在性进行的现实考察,共包括四个部分。第一部分是对跨国公司避税的相关概念进行的界定,目的是使所研究的问题能够在统一、明确的定义和范围内进行,避免因所研究对象界定上的不同而产生争议,以致于影响研究的效果。第二部分是对跨国公司避税问题从经济理论层面进行的分析。第三部分是对跨国公司避税的动机进行的分析。动机是与企业的行为及目标息息相关的。只有深刻研究企业的避税动机,才能更清晰、透彻地分析企业的避税行为。因此避税动机的研究不容忽视。第四部分是对跨国公司在华避税行为客观存在性的现实考察。本文主要从在华投资、内部贸易、经营绩效三个视角分别进行的分析。第3章“在华跨国公司避税方式的分析”。本章主要从传统的转让定价避税方式到目前逐渐兴起的资本弱化、受控外国企业、成本分摊协议等避税方式逐一进行了详细分析。其中既有理论分析又有大量的经过总结、整理的经典案例。这种理论与实践的有机结合将有助于透彻分析跨国公司的避税行为。第4章“在华跨国公司避税影响因素的实证研究”。本章是对在华跨国公司避税行为的影响因素进行的全面分析。笔者在理论分析的基础上,建立实证分析假设,并通过所收集的相关数据,运用实证分析方法,对理论分析的结论进行检验和补充。本章着重检验了企业的规模、利润率、亏损额、研发支出、固定资产与无形资产的比率、负债率等因素对企业纳税行为的影响。第5章“在华跨国公司避税的效应分析”。本章主要从收入、经济、法律及其他不同角度全面分析了由于跨国公司避税行为所产生的各种影响,共包括四个部分。第一部分,收入方面的效应。首先表现在税收收入方面。跨国公司避税既造成了我国税源的大量流失,又增大了我国的税收成本。此外避税行为的屡禁不止还产生了不好的示范效应；其次表现在企业选择的收入效应方面。这是从企业的角度进行的分析。从总体上来说,避税为企业生产要素供给、资金运转以及投资等方面都产生了正面效应；此外还表现在避税产生了国际收支的恶化效应；第二部分,经济方面的效应。本部分主要从资源配置、分配两方面进行的分析；第三部分,法律方面的效应。本部分主要从正反两方面分析跨国公司避税对税收法律制度所产生的影响。正面效应是跨国公司避税为完善我国税制提供了依据；负面效应是跨国公司避税严重损害了我国税法的权威；第四部分,其他方面的效应。首先,跨国公司的避税行为严重侵害了中方投资者的利益；其次,跨国公司避税行为影响了税收激励效果。第6章“在华跨国公司避税的税收管理”。这是本文的重点、核心部分,也是作者需重墨之处。本章主要由三部分组成。第一部分,即“在华跨国公司的税收管理实践”。此部分对我国反避税工作历史发展、取得的成就及存在的局限性等方面进行了全面梳理与分析,旨在使我们能更清楚地了解当前我国反避税税收管理的现实情况,以为后文能有针对性地、正确地制定决策奠定良好的基础；第二部分,即“跨国公司避税税收管理的国际比较与借鉴”。发达国家对跨国公司避税问题的税收管理研究要远远早于我国,并已形成完整的理论研究体系,以及严密、有效的监管机制。本章通过介绍、比较和评价各国在对跨国公司避税问题的税收管理中所采取的相应制度、措施,其目的旨在总结提炼其存在的共性和成熟的经验,为我国今后对在华跨国公司避税行为进行科学、有效地税收规制提供借鉴与启示；第三部分,即“完善对跨国公司避税税收管理的对策建议”。本章通过前文全面、系统的分析,结合我国实际,提出了具有针对性、现实性的能有效规制在华跨国公司避税行为的对策建议,即建构科学为、完善的反避税制度体系；创建高效、有序的反避税管理体系：努力促进国内、外税收的协调与合作。更多还原

【Abstract】 Along with the continuous development of globalization and integration of economy, multinational corporations have become the most dazzling star in the economic world arena. However, while multinational corporations are pushing world economy forward, they are also making full use of their advantages to avoid taxes with various means in order that they could realize the maximization of global interests, which ultimately generates a serious of negative effects, such as infringing national tax sovereignty and undermining fair competition of taxation. Currently, the governments of the world have regarded making rules for multinational tax avoidance as the most important issue with respect of international taxation.The study of the regulation of multinational tax avoidance originated from the Western developed countries, and after nearly a hundred years of history, it has achieved fruitful results and shared by the world. China joined in the study of it in the end of1970s. After the continuous exploration and research for more than thirty years, China has been gradually got line with international rules and achieved initial success in all respects. However, due to the relatively short history and the limitations politics, economy and laws, China is still lack of systematic, scientific, relevant and practical experience in making tax regulation for the avoidance behavior of multinational corporations.Thus, it is important to have an in-depth study on multinational tax avoiding behavior and give referential suggestions combined with China’s practice. By means of normative and empirical analysis, historical and comparative analysis, theoretical research and case analysis, the author studies the phenomenon, ways and influencing factors and the effect generated with tax avoidance making by multinational corporations in China. Meanwhile, she deeply analyzes the shortcomings in tax regulation in China, and on the basis of comparison and learning the advanced experience from foreign countries, puts forwards the optimal path for making rules for multinational tax avoidance.The author changed the ways of focusing on the traditional tax avoidance of price transferring while ignoring other tax avoidance, focusing on the study of intangible assets while ignoring that of tangible assets. In view of the characteristics of diversity, complexity and flexibility of the ways of tax avoidance exploited by multinational corporations in China, and combining with cases in work, the author explores and studies all the ways of tax avoidance. At the same time, the author puts the idea of "systematic management, bring it under control both internal and external" into this study. The paper takes the phenomenon of the loss of tax revenue as the entrance point, then make use of various research methods, along with the idea of "analyzing the objective existence of tax avoidance-resolving the various means of tax avoidance-analyzing the effect of influencing factors of tax avoidance-referring the experience of international tax regulation-optimizing the tax regulatory path ", to explore and study gradually and systematically, also from outside to inside, from the reason to the result.The paper is divided into the following six chapters:Chapter1"Introduction". In this chapter, by taking the loss of tax revenue caused by multinationals avoidance as the entrance point, the author clarifies the purpose and significance of choosing this topic. And then, by sorting out and summarizing the research results both home and abroad, based upon previous studies, this chapter brings forward the means of the research and the structure of the paper, as well as innovation and shortfalls.Chapter2,"Reality examination of multinational tax avoidance in China". This chapter is a reality investigation of the objective existence of tax avoidance by multinational corporations in China, which includes three parts. The first part is the definition of the related concepts with multinational tax avoidance, and the purpose of it is to carry out the research within a unified and clear definition and scope and avoid the disputes which might have arisen from the research on objects differently defined and would have affected the study. The second part is the analysis of economic theory of avoiding taxes in multinational corporations.The third part is the analysis of motives of avoiding taxes in multinational corporations. Motives are closely related to the behavior and objectives of enterprises. Only with a profound research into the motive of an enterprise with avoiding taxes could we more clearly and thoroughly analyze the behaviors of tax avoidance. Thus, the research into the motives of tax avoidance can not be ignored. The fourth part is a reality investigation of the objective existence of tax avoidance with multinational corporations in China. This paper analyses it from the perspectives of investment in China, internal trade, business performance.Chapter3,"Analysis of ways of multinational tax avoidance in China". This chapter gives a detailed analysis on the ways of tax avoidance, from the traditional way of price transferring to the gradual rise of weakening capitalization, controlled by foreign enterprises and cost-sharing agreement. Among which, there are both theoretical analysis and classical case study. The organic combination of theory and practice will contribute to a thorough analysis of multinational tax avoidance.Chapter4," Empirical analysis on the factors influencing multinational tax avoidance in China." This chapter is a comprehensive analysis on the influencing factors in multinational tax avoidance in China. On the basis of theoretical analysis, the author establishes an assumption of empirical analysis, and through the collected data and making use of empirical analysis, she makes examination and complement to the conclusions of theoretical analysis. This chapter focuses on the impact of factors, such as the size of businesses, profit margin, amount of loss, the R&D expenditure, the ratio of fixed assets and intangible assets and debt ratio, etc. on the corporation’s behavior of paying tax.Chapter5,"The effect analysis of multinational tax avoidance by in China". This chapter comprehensively analyses the various effects of multinational tax avoidance mainly from the angles of income, economy and law, etc. It includes four parts. Part One is the effect of revenue. First, it is the effect of tax revenue. Multinational tax avoidance has both caused a huge loss of tax sources and increased the tax cost in China. Apart from this, tax avoidance behavior, despite repeatedly prohibited, also has a bad demonstration effect. Second, it is the effect of revenue chosen by enterprises. It makes the analysis from the point of view of enterprises. Generally speaking, tax avoidance produces positive effects on the supply of production factors, capital operation and investment. In addition, it is also generated deteriorating effect in the international balance of payments. Part Two is the effect of economy. It makes the analysis mainly from the aspects of distribution and allocation of resources. Part Three is the effect of law. It analyzes the impact of multinational tax avoidance to tax law system from both positive and negative aspects. The positive impact is that, multinational tax avoidance has provided basis for our tax system, and the negative impact is that, multinationals tax avoidance has seriously damaged the authority of our tax laws. Part Four is the other effects. First, the multinational tax avoidance seriously infringes on the interests of Chinese investors. Second, multinational tax avoidance affects the effect of tax incentives.Chapter6,"Tax administration on multinational tax avoidance in China". This part is the focus and the core of this paper. It consists of three parts. The first part is the tax management practices of multinational corporations in China. It comprehensively analyzes the historical development, achievements and the existing limitations of anti-tax avoidance in China, it aims at enabling us to more clearly understand the current realities of China’s anti-avoidance tax administration and laying a good foundation for making correct decision later discussed in the paper. Part2is the International comparison and reference of tax avoidance administration. The research on tax avoidance administration in developed tax is much earlier than China, and it has formed a complete theoretical system as well as a rigorous and effective monitoring mechanism. By introducing, comparing and evaluating the corresponding system and measures in tax avoidance administration making by developed countries, the purpose of this chapter is to summarize the existing common points refined and the mature experience and provides scientific and effective reference and inspiration for making tax regulations in the future. Part Three is the countermeasures and suggestions for perfecting tax management with multinational tax avoidance. Through a comprehensive and systematic analysis, and combining with the reaiity of our country, it brings forward the targeted and realistic countermeasures and suggestions which may effectively regulate the behaviors of tax avoidance with multinational corporations in China, that is, to construct a scientific and perfect anti-avoidance system, create an efficient and ordered anti-avoidance management system, and promote the coordination and cooperation of both domestic and foreign taxation.更多还原