【摘要】：隨著社會(huì)生產(chǎn)力的不斷發(fā)展，生產(chǎn)日益專業(yè)化，社會(huì)化，國(guó)際化，科技的突飛猛進(jìn)，資本積累急劇膨脹，對(duì)外直接投資的迅猛增長(zhǎng)，跨國(guó)公司得到了前所未有的發(fā)展。它們通過(guò)在國(guó)外設(shè)立分支機(jī)構(gòu)或子公司，形成了一個(gè)個(gè)從國(guó)內(nèi)到國(guó)外，從生產(chǎn)到銷售，，按照自己的全球戰(zhàn)略邁進(jìn)的大企業(yè)集團(tuán)，在世界范圍內(nèi)追逐高額利潤(rùn)�？鐕�(guó)公司在當(dāng)今世界經(jīng)濟(jì)中已占據(jù)著舉足輕重的地位，成為了世界經(jīng)濟(jì)的核心組織者。跨國(guó)公司的影響利弊同在，一方面，它們加速了生產(chǎn)資本的國(guó)際化，使資源優(yōu)化配置，形成規(guī)模效益。通過(guò)其遍布全球的分支機(jī)構(gòu)或子公司，促進(jìn)了高新技術(shù)的傳播和擴(kuò)散，加強(qiáng)國(guó)際技術(shù)交流。在另一方面，跨國(guó)公司的全球戰(zhàn)略性的發(fā)展趨勢(shì)，給傳統(tǒng)的法律理念帶來(lái)了全新的挑戰(zhàn)，引起世界各國(guó)的廣泛關(guān)注。尤其在國(guó)際稅收法律方面，跨國(guó)公司常常會(huì)帶來(lái)大量的偷逃稅行為，并且跨國(guó)企業(yè)很容易利用政府不完全了解國(guó)外價(jià)格信息的情況，通過(guò)轉(zhuǎn)讓定價(jià)手段，轉(zhuǎn)出利潤(rùn)；利用弱化資本、避稅地等進(jìn)行避稅，因此，研究跨國(guó)公司的避稅行為，提高各國(guó)反避稅工作顯得尤為重要。 本文根據(jù)國(guó)際稅收中的國(guó)際避稅與反避稅理論，對(duì)跨國(guó)公司的避稅行為和反避稅措施進(jìn)行了系統(tǒng)和深入的研究，在此基礎(chǔ)上，對(duì)我國(guó)目前反避稅工作的現(xiàn)狀和存在的問(wèn)題進(jìn)行了研究，借鑒國(guó)外經(jīng)驗(yàn)，針對(duì)進(jìn)一步完善我國(guó)的反避稅提出一點(diǎn)建議和創(chuàng)新。 本文共分為四個(gè)部分，第一章為國(guó)際避稅的概述及產(chǎn)生原因，主要是對(duì)國(guó)際避稅的概念和產(chǎn)生原因進(jìn)行介紹。第二章是論述跨國(guó)公司避稅問(wèn)題的基本理論，主要是對(duì)跨國(guó)公司的概念及法律地位進(jìn)行介紹，分析跨國(guó)公司避稅的主要方式和造成的危害；第三章是各國(guó)針對(duì)跨國(guó)公司避稅規(guī)制措施的一個(gè)梳理與介紹，尤其是對(duì)我國(guó)規(guī)制措施的介紹，同時(shí)通過(guò)比較找出我國(guó)立法上的不足；第四章是對(duì)我國(guó)針對(duì)跨國(guó)公司避稅與反避稅所提出的建議和創(chuàng)新。
[Abstract]:With the continuous development of social productive forces, production is becoming increasingly specialized, socialized, internationalized, the rapid development of science and technology, the rapid expansion of capital accumulation, the rapid growth of foreign direct investment, multinational companies have been unprecedented development. By setting up branches or subsidiaries in foreign countries, they form a large group of enterprises from home to abroad, from production to sales, according to their own global strategy, and pursue high profits all over the world. Multinational corporations have played an important role in the world economy and become the core organizers of the world economy. On the one hand, they accelerate the internationalization of production capital, optimize the allocation of resources and form economies of scale. Through its branches and subsidiaries all over the world, it promotes the spread and diffusion of high-tech, and strengthens the international technology exchange. On the other hand, the global strategic development trend of transnational corporations has brought new challenges to the traditional legal concepts, and has aroused widespread concern of countries all over the world. Especially in the aspect of international tax law, MNCs often bring a lot of tax evasion, and MNCs can easily take advantage of the fact that the government is not fully aware of foreign price information and transfer profits by means of transfer pricing. Therefore, it is very important to study the tax avoidance behavior of multinational corporations and improve the anti-avoidance work of various countries. Based on the theory of international tax avoidance and anti-avoidance in international taxation, this paper makes a systematic and in-depth study on the tax avoidance behavior and anti-avoidance measures of transnational corporations. This paper studies the current situation and existing problems of anti-tax avoidance in our country, draws lessons from foreign experience, and puts forward some suggestions and innovations to further improve the anti-tax avoidance in our country. This paper is divided into four parts. The first chapter is an overview of international tax avoidance and its causes, mainly introduces the concept and causes of international tax avoidance. The second chapter discusses the basic theory of transnational corporation tax avoidance, mainly introduces the concept and legal status of transnational corporation, analyzes the main ways of transnational corporation tax avoidance and the harm caused by it. The third chapter is a combing and introduction of tax avoidance measures for multinational corporations, especially the introduction of China's regulatory measures, and through comparison to find out the shortcomings of our legislation; The fourth chapter is the suggestion and innovation to the multinational corporation tax avoidance and anti-tax avoidance in our country.
【學(xué)位授予單位】：中南民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：D922.2;D996.3

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本文編號(hào)：2337210