天堂国产午夜亚洲专区-少妇人妻综合久久蜜臀-国产成人户外露出视频在线-国产91传媒一区二区三区

當前位置:主頁 > 法律論文 > 國際法論文 >

BEPS背景下“專利盒”稅制的跨國協(xié)調(diào):國際標準與中國應對

發(fā)布時間:2018-05-23 15:25

  本文選題:專利盒 + 稅基侵蝕與利潤轉移; 參考:《稅務與經(jīng)濟》2017年04期


【摘要】:為降低無形資產(chǎn)產(chǎn)生收入的實際稅負,以鼓勵企業(yè)的研發(fā)活動和科研成果的轉化,歐盟多國引入了專利盒稅制。同時,為吸引無形資產(chǎn)向本國轉移,各國競相放寬享受專利盒稅制的限制條件,然而卻被跨國公司的避稅安排所利用,進而誘發(fā)了跨國稅基侵蝕問題。對此,經(jīng)合組織制定實質性活動標準和關聯(lián)法,并要求包括中國在內(nèi)的參與國均以此審視本國相關稅制。其中,實質性活動標準可有效遏制稅基侵蝕問題,并與專利盒稅制正當性基礎的內(nèi)在邏輯相一致。但關聯(lián)法的規(guī)定已超出落實此標準之必要,不利于納稅人的經(jīng)濟自由和專利盒制度本身目的的實現(xiàn)。因此,中國在落實經(jīng)合組織的標準時應當對二者區(qū)別對待,貫徹實質性活動標準的同時,批判借鑒關聯(lián)法的規(guī)定。
[Abstract]:In order to reduce the actual tax burden on the income generated by intangible assets and to encourage the R & D activities of enterprises and the transformation of scientific research results, many EU countries have introduced the patent box tax system. At the same time, in order to attract intangible assets to transfer to their own countries, countries are competing to relax the restrictions of the patent box tax system. However, they are used by the tax avoidance arrangements of multinational corporations, which leads to the problem of transnational tax base erosion. In response, the OECD has set standards for substantive activities and relevance laws, and has asked participating countries, including China, to look at their own tax systems. Among them, the substantial activity standard can effectively contain the problem of tax base erosion, and is consistent with the inherent logic of the legitimate basis of the patent box tax system. However, the relevant law has exceeded the necessity of implementing this standard, which is not conducive to the taxpayer's economic freedom and the realization of the patent box system itself. Therefore, when implementing the OECD standard, China should treat the two differently and implement the substantive activity standard while criticizing and drawing lessons from the provisions of the association law.
【作者單位】: 廈門大學法學院;
【基金】:國家社科基金重點項目“應對BEPS背景下完善中國反避稅法律體系研究”(項目編號:14AZD153)的階段性成果
【分類號】:D996.3
,

本文編號:1925324

資料下載
論文發(fā)表

本文鏈接:http://sikaile.net/falvlunwen/guojifa/1925324.html


Copyright(c)文論論文網(wǎng)All Rights Reserved | 網(wǎng)站地圖 |

版權申明:資料由用戶a8df1***提供,本站僅收錄摘要或目錄,作者需要刪除請E-mail郵箱bigeng88@qq.com
婷婷九月在线中文字幕| 丝袜av一区二区三区四区五区| 99日韩在线视频精品免费| 国产精品久久三级精品| 九九九热在线免费视频| 国内外激情免费在线视频| 99久久人妻中文字幕| 永久福利盒子日韩日韩| 男人的天堂的视频东京热| 97人妻精品一区二区三区男同| 国产亚洲精品香蕉视频播放| 亚洲中文字幕视频在线播放| 国产又长又粗又爽免费视频| 国产精品日韩欧美一区二区| 亚洲一级二级三级精品| 欧美激情视频一区二区三区| 日韩1区二区三区麻豆| 欧美亚洲综合另类色妞| 91久久精品国产一区蜜臀| 亚洲国产精品无遮挡羞羞| 精品老司机视频在线观看 | 日韩日韩欧美国产精品| 国产又大又硬又粗又湿| 天海翼精品久久中文字幕| 欧美黄色成人真人视频| 日本免费一区二区三女| 日本婷婷色大香蕉视频在线观看| 日韩一区二区三区18| 久久本道综合色狠狠五月| 国产精品超碰在线观看| 日本欧美一区二区三区在线播| 精品精品国产自在久久高清| 婷婷亚洲综合五月天麻豆| av在线免费观看在线免费观看| 中文字幕人妻一区二区免费| 亚洲熟女国产熟女二区三区| 高潮日韩福利在线观看| 亚洲夫妻性生活免费视频| 亚洲一区二区久久观看| 国产欧美一区二区色综合| 国产熟女一区二区三区四区|