【作者】 赵燕妮；

【导师】 杨鹏飞；

【作者基本信息】 上海社会科学院 ， 民商法， 2008， 硕士

【摘要】 近年来,各地通过实施税收优惠等手段吸引跨国公司地区总部入驻,成为我国引进外资工作中的一个突出现象,但另一方面,一些跨国公司却利用地区总部的形式规避税收的现象亦愈演愈烈。如何从全国层面设置一套比较合理的税收制度,使之既能吸引跨国公司在我国设立地区总部,又能防止跨国公司通过转让定价等手段规避税收,维护我国应有的税收利益,是我国当前面临的突出问题。本文即是围绕这一问题全面展开。本文的研究重点主要有两方面,一是在税收制度上如何吸引跨国公司地区总部入驻,二是如何对在华地区总部进行税收征管,防止其逃避税,以完善我国跨国公司税收立法,提高我国涉外税收征管的质量和效率。本文主要分为五大部分:第一章概述跨国公司地区总部和税收征管的基本理论,包括地区总部的法律含义和法律特征,以及地区总部的营运特点和税收征管的关系。第二章分析探讨相关国家和地区对跨国公司地区总部的税收管理经验,一是欧美国家,主要是美、英、日三国的税法规定,二是新加坡、香港等地有关发展地区总部的税收政策。第三章主要是地区总部税法关键问题研究,包括地区总部的税收敏感性研究、地区总部非有形财产转让定价税制研究、关于“非贸付汇”的理论探讨。第四章根据上述两个角度,分析我国关于地区总部的税法立法与实践存在的问题,一是在华地区总部税收优惠实践分析,二是地区总部转让定价税收征管的实践难点解析,包括对我国涉外税收立法的挑战、税收征管方式的挑战、税收征管手段的挑战等。最后一章,从国际经验和我国国情出发,针对目前在华地区总部税收征管存在的问题,从短期和长期角度,提出立法与实践的合理化建议。更多还原

【Abstract】 In recent years,many governments attract the Multinational Corporation RHQs by putting preferential tax treatment, it has been an outstanding phenomenon. Another aspect, many Multinational Corporations make use of the form of RHQs to evade tax. How to interposing a set of comparatively rational taxation system which can attract the RHQs and also prevent the RHQs avoiding the tax by transfering pricing and defend our country’s tax revenue benefit is an outstanding issue our contry must be faced.The topic of this article is about the above issue.The author puts the point of the following study: one is how to attract the RHQs in the tax system, and the other is how to effectively administrate the RHQs in the tax way and prevent it from the tax avoidance. The purpose is to find out the law countermeasure to perfect the tax law legislation and improve the quality and the efficiency of the international tax administration.The article is divided into five major chapters:Chapter I: The author summarizes the fundamental theory of Multinational Corporation RHQs and tax administration,including the law concept and law characteristics,and the relation of the RHQs’selling characteristics and tax administration.Chapter II: The author discusses the tax law international experiences of Multinational Corporation RHQs, one is the tax law regulation of American,United Kingdom and Japan, two is the tax regulations of the Singapore and Hong Kong.Chapter III: The author summarizes the tax important problems about the RHQs,including the RHQs’tax sensibility, RHQs’non- tangible property transfer pricing tax system,and the thoery of“non-trade foreign currency paid”.Chapter IV :the author introduced the existence problems of China’s tax law legislation and practices of Multinational Corporation RHQs, such as the preferential tax policy, the difficult point analyes of the transfer pricing tax administration of the RHQs which is including the challenge to our international tax legislation,the tax administration style,the tax administration means. In the final chapter, according to the international expericese and our country’s practice,the author put forward some suitable legislation and practice proposals in Multinational Corporation RHQs .更多还原