本文選題：國際避稅　切入點：反避稅　出處：《遼寧大學(xué)》2012年碩士論文

【摘要】：經(jīng)濟(jì)全球化的背景下,世界經(jīng)濟(jì)不斷融合,國際避稅行為也變得越來越嚴(yán)重。國際避稅手段不斷翻新,避稅活動造成的危害引起了國際社會的高度重視,國際避稅與反國際避稅的斗爭愈演愈烈。反國際避稅工作是一項任重而道遠(yuǎn)的工作,法律層面的制約是最有效的方法,加強(qiáng)國際合作不容忽視。本論文首先分析了反國際避稅的概念、特征以及跨國納稅人避稅的主要種類,進(jìn)而揭示了反國際避稅的必要性。其次,介紹了國際社會在反國際避稅方面合作的概況,并為下文我國在國際方面合作的完善做準(zhǔn)備。再次,通過對世界上主要發(fā)達(dá)國家的反國際避稅措施的比較研究來為下文重點研究目前我國反避稅法律的不足做好鋪墊。最后,從法律完善的角度闡述對比出我國與世界上主要發(fā)達(dá)國家反避稅措施的具體區(qū)別以及我國的不足,努力為今后不斷擴(kuò)大反國際避稅工作成果提出新的工作思路和方向。 全文分為四章。第一章為概論,分為三個部分。第一部從分析國際避稅的概念入手,進(jìn)而得出反國際避稅進(jìn)的概念。接著具體分析了反國際避稅具有手段單一性、國際合作的必要性和目標(biāo)明確性的法律特征。第二部分具體介紹了跨國納稅人進(jìn)行國際避稅的四種主要方式。第三部分具體分析了國際避稅的嚴(yán)重危害性,指出了反國際避稅的必要性。第二章重點介紹了世界上兩個國際范本的內(nèi)容和作用以及反國際避稅的區(qū)域性和多邊及雙邊國際合作方面的情況。第三章包括三個部分,這三部分主要針對上文中跨國納稅人進(jìn)行國際避稅的手段,比較列舉了世界上主要發(fā)達(dá)國家的先進(jìn)經(jīng)驗。第一部分針對跨國納稅人利用避稅地避稅,對美國、日本和澳大利亞在受控外國公司方面的先進(jìn)立法進(jìn)行了介紹；第二部分針對關(guān)聯(lián)企業(yè)之間的轉(zhuǎn)讓定價避稅,對美國、日本、德國等國家的先進(jìn)經(jīng)驗進(jìn)行了介紹；第三部分針對納稅人利用資本弱化手段避稅,介紹了世界上對此進(jìn)行規(guī)制的主要原則。本部分的介紹為下文完善我國相關(guān)方面的立法做了鋪墊。第四章指出,雖然我國新企業(yè)所得稅在反國際避稅方面有了很大的完善,但由于我國處在經(jīng)濟(jì)轉(zhuǎn)型期、經(jīng)濟(jì)全球化的背景下法律仍存在漏洞。所以,一方面要加強(qiáng)國際合作反避稅,另一方面對我國反國際避稅單邊法律規(guī)制的現(xiàn)狀進(jìn)行了介紹,借鑒世界發(fā)達(dá)國家的立法經(jīng)驗對反國際避稅立法的完善進(jìn)行了分析研究。
[Abstract]:Under the background of economic globalization, the world economy continues to merge, the international tax avoidance behavior becomes more and more serious, the international tax avoidance means are constantly renovated, and the harm caused by the tax avoidance activities has aroused the high attention of the international community. The struggle between international tax avoidance and anti-international tax avoidance is intensified. Anti-international tax avoidance is a long way to go, and legal constraints are the most effective method. Strengthening international cooperation can not be ignored. This paper first analyzes the concept and characteristics of anti-international tax avoidance and the main types of transnational taxpayers' tax avoidance, and then reveals the necessity of anti-international tax avoidance. This paper introduces the general situation of international cooperation in the field of anti-international tax avoidance, and makes preparations for the perfection of our country's cooperation in the international field below. Again, Through the comparative study of the anti-international tax avoidance measures of the major developed countries in the world, to pave the way for the following key research on the deficiencies of the current anti-tax avoidance laws in China. Finally, From the point of view of legal perfection, this paper compares the concrete differences between China and the major developed countries in the world in anti-tax avoidance measures and the shortcomings of our country, and tries to put forward new working ideas and directions for expanding the achievements of anti-international tax avoidance work in the future. This paper is divided into four chapters. The first chapter is an overview, which is divided into three parts. The first part begins with the analysis of the concept of international tax avoidance, and then obtains the concept of anti-international tax avoidance. The second part introduces the four main ways of international tax avoidance by multinational taxpayers. The third part analyzes the serious harm of international tax avoidance. The necessity of combating international tax avoidance is pointed out. Chapter two focuses on the content and role of the two international models in the world, as well as the regional and multilateral and bilateral international cooperation against international tax avoidance. Chapter III includes three parts. These three parts are mainly aimed at the international tax avoidance means of transnational taxpayers mentioned above, comparing and enumerating the advanced experiences of the major developed countries in the world. The first part is aimed at transnational taxpayers using tax havens to avoid tax, to the United States. Japan and Australia introduce the advanced legislation of controlled foreign companies. The second part introduces the advanced experience of the United States, Japan, Germany and other countries, aiming at the transfer pricing tax avoidance among affiliated enterprises. The third part introduces the main principles of the regulation in the world. The introduction of this part paves the way for perfecting the relevant legislation in our country. Chapter four points out that, Although China's new enterprise income tax has been greatly improved in the area of anti-international tax avoidance, due to the fact that China is in the process of economic transformation, there are still loopholes in the law under the background of economic globalization. Therefore, on the one hand, it is necessary to strengthen international cooperation in combating tax avoidance. On the other hand, this paper introduces the current situation of unilateral legal regulation of anti-international tax avoidance in China, and analyzes and studies the perfection of anti-international tax avoidance legislation based on the legislative experience of developed countries in the world.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D996.3

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