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
精品亚洲av一区二区三区| 嫩草国产福利视频一区二区| 国产又粗又猛又爽色噜噜| 大香蕉久草网一区二区三区| 国产亚洲二区精品美女久久| 欧美一区二区黑人在线| 国内欲色一区二区三区| 中文久久乱码一区二区| 亚洲欧美日韩精品永久| 国产欧美一区二区久久| 青青操成人免费在线视频| 国产又色又爽又黄又免费| 国产精品福利一级久久| av在线免费播放一区二区| 亚洲一区二区三区四区性色av| 国产精品十八禁亚洲黄污免费观看| 九九热这里有精品20| 国产毛片av一区二区三区小说| 自拍偷拍福利视频在线观看| 久久国产精品亚州精品毛片 | 日韩成人午夜福利免费视频| 国产一区二区精品丝袜| 精品一区二区三区乱码中文| 国产丝袜女优一区二区三区| 日本高清不卡在线一区| 午夜精品一区二区av| 亚洲一区二区三区四区| 国产毛片对白精品看片| 久久亚洲成熟女人毛片| 国产精品一区二区有码| 中文字幕乱码一区二区三区四区| 欧美日韩综合免费视频| 国产精品久久女同磨豆腐| 综合久综合久综合久久| 亚洲av在线视频一区| 91亚洲国产—区=区a| 国产又猛又黄又粗又爽无遮挡| 国产亚洲精品久久99| 久久久精品日韩欧美丰满| 亚洲精品小视频在线观看| 久久碰国产一区二区三区|