本文選題：國際避稅地 + 國際避稅　； 參考：《華東政法大學(xué)》2011年碩士論文

【摘要】：加入WTO以后,中國的經(jīng)濟(jì)面臨著新的機(jī)遇與挑戰(zhàn),在享受著更新的技術(shù)引進(jìn),更廣泛的資本交流的便利同時(shí),一些以前看似微小的“惡行”也在WTO的背景下被放大,而在其中的就有國際避稅這一現(xiàn)象。據(jù)統(tǒng)計(jì),國際避稅每年給世界帶來兩千多億美元的稅款流失,而其中主要部分來自發(fā)展中國家。在此大背景下本文從法學(xué)、經(jīng)濟(jì)學(xué)、會計(jì)學(xué)的角度,運(yùn)用比較和分析的方法,通過分析和比較世界上主要反國際避稅地避稅經(jīng)驗(yàn)豐富的國家的反避稅措施,以中國《企業(yè)所得稅法》第45條和相關(guān)的稅收政策為評價(jià)對象,對中國的反國際避稅地避稅措施進(jìn)行評價(jià),并提出相關(guān)的立法建議。 根據(jù)提出問題、分析問題、借鑒經(jīng)驗(yàn)和提出建議的相關(guān)步驟,本論文將分為四部分,主要內(nèi)容如下: 第一章,主要是對基本概念進(jìn)行研究。首先對國際避稅地及國際避稅的概念進(jìn)行闡述,然后針對國際避稅地的所得稅征收不實(shí)、信息交換不及時(shí)、銀行監(jiān)管不透明、“空殼公司”成立手續(xù)簡便四個相關(guān)特征進(jìn)行描述和分析,旨在為最后提出國際反避稅措施提供著力點(diǎn),做到有的放矢。 第二章,主要列舉國際避稅地避稅的危害和世界主要國家的反避稅措施。首先對國際避稅地避稅所帶來的好處與不利之處進(jìn)行逐一列舉,并提出相關(guān)案例及數(shù)字予以支持,然后對美國、澳大利亞、日本等世界上主要國家的反避稅措施予以分析和比較,意在借鑒國際上先進(jìn)經(jīng)驗(yàn),為中國反避稅制度的建設(shè)提供參考。 第三章,著重闡述中國的反避稅地避稅立法現(xiàn)狀,具體針對中國反避稅地避稅立法的法律條文中的法律主體、法律客體和法律關(guān)系進(jìn)行分析,展現(xiàn)中國針對反避稅地避稅立法上的沿革,指出中國目前立法方面,法律實(shí)施方面相較于世界發(fā)達(dá)國家之間的不足。 第四章,針對第一章關(guān)于國際避稅地的特點(diǎn)的分析,第二章中所闡述的國際先進(jìn)經(jīng)驗(yàn)及第三章中國立法上的不足,結(jié)合中國的實(shí)際國情,從立法,法律實(shí)施,及法律,稅務(wù)人員以及公民意識等方面提出建議,并進(jìn)行了一系列的制度設(shè)計(jì)。
[Abstract]:After China's entry into WTO, China's economy is facing new opportunities and challenges. At the same time, while enjoying the convenience of the introduction of new technology and the wider exchange of capital, some previously seemingly minor "evil deeds" have also been magnified in the context of WTO. And in which there is an international tax avoidance phenomenon. According to statistics, international tax avoidance causes more than $200 billion in tax losses in the world every year, most of which come from developing countries. In this background, from the angle of law, economics and accounting, this paper applies the method of comparison and analysis, through the analysis and comparison of the anti-avoidance measures of the major anti-international tax havens countries with rich experience in the world. Taking Article 45 of China's Enterprise income tax Law and related tax policies as the object of evaluation, this paper evaluates the anti-international tax avoidance measures in China and puts forward relevant legislative suggestions. This paper will be divided into four parts according to the questions raised, the analysis of the problems, the experience and the relevant steps. The main contents are as follows: The first chapter mainly studies the basic concepts. First of all, the concept of international tax havens and international tax avoidance are expounded, and then the tax collection of international tax havens is inaccurate, the exchange of information is not timely, and the supervision of banks is not transparent. This paper describes and analyzes the four relevant features of the establishment procedure of shell company in order to provide a strong point for the last international anti-tax avoidance measures and to aim at the target. The second chapter mainly enumerates the harm of international tax havens and the anti-avoidance measures of major countries in the world. First of all, the advantages and disadvantages of tax avoidance from international tax havens are listed one by one, and relevant cases and figures are presented to support them. Then, they support the United States and Australia. The anti-avoidance measures of Japan and other major countries in the world are analyzed and compared in order to draw lessons from international advanced experience and to provide reference for the construction of anti-tax avoidance system in China. The third chapter focuses on the current situation of anti-tax avoidance legislation in China, and analyzes the legal subject, legal object and legal relationship in the legal provisions of anti-tax avoidance legislation in China. This paper shows the evolution of China's legislation on anti-tax avoidance, and points out that China's current legislation and enforcement are less than those of the developed countries in the world. The fourth chapter, in view of the analysis of the characteristics of the first chapter on international tax havens, the international advanced experience elaborated in the second chapter and the deficiency of Chinese legislation in the third chapter, combined with the actual situation of China, from the legislation, the implementation of the law, and the law, Tax personnel and civil awareness and other aspects of the recommendations, and a series of system design.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D996.3;F812.42

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本文編號：1989107