本文選題：離岸信托 + 避稅��； 參考：《西南政法大學(xué)》2011年碩士論文

【摘要】：信托制度發(fā)源于英國,在其誕生伊始,便具有規(guī)避法律的性質(zhì)。最初利用信托進行國際避稅的主要是自然人,規(guī)避的稅收更多屬于民事繼承和贈與領(lǐng)域。隨著國際經(jīng)濟交往的發(fā)展,信托制度逐漸滲透到商事領(lǐng)域,并為大陸法系國家接納,成為了國際投融資領(lǐng)域的重要一員,于是,跨國企業(yè)利用信托進行國際避稅日漸盛行。由于我國信托制度的欠發(fā)達,離岸信托這種避稅手段尚處于萌芽階段,但西方發(fā)達的信托制度和避稅地國家提供的稅收優(yōu)惠制度,足以使離岸信托成為又一個極具吸引力的國際避稅手段。國際避稅行為對國家主權(quán)和經(jīng)濟利益的侵犯,對本國人民造成的稅負不公呼喚對其的規(guī)制。本文通過借鑒外國規(guī)制離岸信托避稅相關(guān)經(jīng)驗,考察國際社會規(guī)制國際避稅和對國際信托的相關(guān)制度,對我國完善離岸信托避稅的規(guī)制做一些探討,希冀對我國反離岸信托避稅有一點啟示。 本文第一章為離岸信托避稅概述。首先介紹了信托制度的概況,闡釋離岸信托避稅產(chǎn)生的理論和現(xiàn)實背景;其次將信托和避稅聯(lián)系起來,分析利用離岸信托避稅的成因;最后強調(diào)規(guī)制離岸信托避稅的必要性。 第二章論述離岸信托避稅的國內(nèi)法規(guī)制,包括規(guī)制的原則和具體規(guī)定。一方面依托法理學(xué)的基本理論并結(jié)合離岸信托的特性,提出離岸信托避稅規(guī)制的原則包括立法原則和法律適用原則;另一方面梳理了其他國家規(guī)制離岸信托避稅的規(guī)定,為文章結(jié)論做鋪墊。 第三章提煉出了有助于規(guī)制離岸信托避稅行為的相關(guān)國際法律規(guī)定和建議,既包括OECD國際組織為國際反避稅所做的努力,也包括沖突法領(lǐng)域?qū)π磐蟹蓻_突的解決,目的在于論證離岸信托避稅規(guī)制的國際法維度需求。 第四章是文章的重點,即我國如何完善反離岸信托避稅的相關(guān)法律規(guī)定。通過總結(jié)前文的論述,提出以實質(zhì)課稅原則作為我國反離岸信托避稅法律適用基本原則,同時借鑒了其他國家對離岸信托避稅規(guī)制的相關(guān)經(jīng)驗,設(shè)想我國規(guī)制利用離岸信托避稅的各種具體措施。最后還就如何完善稅收國際合作提出了設(shè)想。
[Abstract]:The trust system originated in England, it has the nature of circumventing the law at the beginning of its birth. At first, the international tax avoidance by trust is mainly natural person, and the tax evading belongs to the field of civil inheritance and gift. With the development of international economic exchanges, trust system gradually infiltrates into the commercial field, and is accepted by the countries of continental law system, and has become an important member in the field of international investment and financing. Therefore, international tax avoidance by using trust is becoming more and more popular in multinational enterprises. Due to the underdevelopment of trust system in China, offshore trust is still in its infancy, but the developed trust system in the West and the tax preferential system provided by tax havens countries, Enough to make offshore trusts another attractive international tax haven. The violation of national sovereignty and economic interests caused by international tax avoidance and the unfair tax burden caused by tax burden call for the regulation of tax avoidance. Based on the experience of foreign countries in regulating offshore trust tax avoidance, this paper investigates the international regulation of international tax avoidance and the relevant system of international trust, and probes into how to improve the regulation of offshore trust tax avoidance in China. Hope to our country anti-offshore trust tax avoidance has a little enlightenment. The first chapter is an overview of offshore trust tax avoidance. Firstly, it introduces the general situation of trust system, explains the theoretical and practical background of offshore trust tax avoidance; secondly, connects trust and tax avoidance, analyzes the causes of using offshore trust tax avoidance; finally emphasizes the necessity of regulating offshore trust tax avoidance. The second chapter discusses the domestic laws and regulations of offshore trust tax avoidance, including the principles of regulation and specific provisions. On the one hand, based on the basic theory of jurisprudence and combined with the characteristics of offshore trust, the paper puts forward the principles of offshore trust tax avoidance including legislative principles and principles of legal application; on the other hand, it combs the regulations of other countries to regulate offshore trust tax avoidance. For the conclusion of the article to do the groundwork. The third chapter abstracts the relevant international legal provisions and suggestions to help regulate the offshore trust tax avoidance, including the efforts of OECD international organizations to fight against tax avoidance, and the conflict of laws in the field of conflict of laws. The purpose of this paper is to demonstrate the demand of international law in the regulation of offshore trust tax avoidance. The fourth chapter is the focus of the article, that is, how to improve the anti-offshore trust tax avoidance related legal provisions. By summing up the previous discussion, this paper puts forward the principle of substantial taxation as the basic principle of anti-offshore trust tax avoidance law in our country, and draws lessons from the relevant experiences of other countries on the regulation of offshore trust tax avoidance. Imagine our country to regulate the use of offshore trust tax avoidance measures. Finally, the author puts forward some ideas on how to perfect the international cooperation on taxation.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D996.3;D922.22

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