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
高清一区二区三区四区五区| 特黄大片性高水多欧美一级| 欧美不卡午夜中文字幕| 日韩在线视频精品中文字幕| 午夜亚洲精品理论片在线观看| 又黄又硬又爽又色的视频| 免费福利午夜在线观看| 国产精品午夜福利免费阅读| 91熟女大屁股偷偷对白| 四季精品人妻av一区二区三区| 日本加勒比在线播放一区| 白丝美女被插入视频在线观看| 亚洲男人的天堂色偷偷| 99国产高清不卡视频| 成人精品日韩专区在线观看| 亚洲一区二区三区中文久久| 日本一区二区三区久久娇喘| 丰满人妻熟妇乱又乱精品古代| 国产精品伦一区二区三区在线| 亚洲精品偷拍视频免费观看| 日本在线 一区 二区| 国产精品视频一区二区秋霞| 国产一级一片内射视频在线| 亚洲伊人久久精品国产| 久久综合九色综合欧美| 欧美国产日韩在线综合| 日本东京热加勒比一区二区| 免费国产成人性生活生活片| 久久热九九这里只有精品| 老司机精品福利视频在线播放 | 色婷婷成人精品综合一区| 人人爽夜夜爽夜夜爽精品视频| 国产精品熟女乱色一区二区| 东京不热免费观看日本| 中文字幕精品人妻一区| 中文字幕有码视频熟女| 免费在线播放一区二区| 国产成人精品在线播放| 国产一区二区三区草莓av| 亚洲第一香蕉视频在线| 在线日韩中文字幕一区 |