本文選題：境外投資　切入點(diǎn)：境外所得　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在海外投資熱持續(xù)升溫的現(xiàn)狀下,就我國目前發(fā)展情況來看,我國的海外投資在很大程度受到稅收政策的影響。為實(shí)現(xiàn)發(fā)展海外投資"走出去"的總目標(biāo),一方面要加大稅收制度中的稅收優(yōu)惠,另一方面還要防止稅源流失。不完善的境外企業(yè)所得稅收法律制度會對我國的經(jīng)濟(jì)發(fā)展產(chǎn)生抑制作用。我國現(xiàn)行的境外企業(yè)稅收制度的一些規(guī)則,產(chǎn)生于經(jīng)濟(jì)發(fā)展遠(yuǎn)不如現(xiàn)在的改革開放的早期,彼時我們對境外投資理解并不深刻。存在的主要問題包括,我國選用的分國不分項(xiàng)的抵免制度,該制度相對來說比較復(fù)雜,抵免力度也不大,且抵免的要求過高。我國與其他國家簽訂的稅收協(xié)定也不適應(yīng)當(dāng)前的發(fā)展形勢;并且我國的反避稅制度也無法應(yīng)對我國多種投資情況下的企業(yè)稅收籌劃。美國、日本作為現(xiàn)今的經(jīng)濟(jì)強(qiáng)國,也是較早發(fā)起海外投資的國家,在多年的實(shí)踐中積累了豐富的經(jīng)驗(yàn)。例如,美國將所得分為間接所得和普通所得,并采用不分國的方式進(jìn)行抵免,把間接抵免層級分為六層級。上述這些加大抵免力度的政策都為美國對外投資提供了強(qiáng)有力的稅收保障,通過反導(dǎo)管制度保障美國稅基不受侵蝕。而日本的國內(nèi)外稅收總抵免法則是通過加大抵免力度,進(jìn)一步刺激企業(yè)對外投資。值得注意的,它的三層級內(nèi)準(zhǔn)許間接抵免制度和國內(nèi)外盈虧互補(bǔ)制度等都是配套施行才更加有力的一套體系,盲目單個實(shí)行其實(shí)并不可取。為支持我國企業(yè)"走出去",建議將我國的抵免制度改為不分國的抵免制度,并優(yōu)化間接抵免條件,這樣可以適當(dāng)?shù)募哟蟮置饬Χ?刺激企業(yè)海外投資的積極性。在納稅時間上也應(yīng)該實(shí)行遞延,以鼓勵企業(yè)境外再投資。根據(jù)公平原則制定相應(yīng)稅收協(xié)定,把不符合雙方現(xiàn)在發(fā)展趨勢的部分條約加以修改,使條約更好的促進(jìn)雙方發(fā)展。另外還要對我國的反避稅規(guī)定加以修改和完善,避免企業(yè)對稅收協(xié)定的濫用,也對轉(zhuǎn)讓定價和資本弱化等規(guī)定予以進(jìn)一步完善,使所有制度互相配合的更好,更順利的完成反避稅任務(wù),減少征稅成本,提高稅收效率。
[Abstract]:In view of the current situation of China's current development, the overseas investment of our country is greatly affected by the tax policy. In order to realize the overall goal of "going abroad" to develop overseas investment, On the one hand, it is necessary to increase tax preferences in the tax system. On the other hand, we should also prevent the loss of tax sources. The imperfect legal system of income tax for overseas enterprises will have an inhibitory effect on the economic development of our country. Some rules of the current tax system of overseas enterprises in China, It came into being in the early years of economic development, far less than in the early years of reform and opening up. At that time, we did not have a profound understanding of overseas investment. The main problems that existed included the non-itemized credit system selected by China, which was relatively complex. The credit is not strong, and the requirement of credit is too high. The tax treaty signed by our country and other countries is not suitable for the current development situation. Moreover, China's anti-tax avoidance system cannot cope with the tax planning of enterprises under various investment situations in China. The United States and Japan, as today's economic powers, are also the countries that launched overseas investment earlier. Experience has been accumulated over the years. For example, the United States divides income into indirect and ordinary income, and applies credits in a non-national manner. Divide the indirect credit level into six levels. These policies to increase credit provide a strong tax protection for U. S. outbound investment. The United States tax base is protected from erosion through the anti-duct system. And Japan's general tax credit law at home and abroad is to further stimulate enterprises' overseas investment by increasing the credit. The system of allowing indirect credit within the three levels and the complementary system of profit and loss at home and abroad are all a set of systems that are more effective in supporting their implementation. In order to support our enterprises to "go out", it is suggested that the credit system of our country should be changed to a credit system without distinction from other countries, and the conditions for indirect credit should be optimized, so that the credit can be appropriately increased. To stimulate the enthusiasm of enterprises to invest abroad. Deferred tax payment should also be implemented in order to encourage enterprises to reinvest abroad. In accordance with the principle of fairness, corresponding tax agreements should be drawn up, and some treaties that do not conform to the current trend of development of both sides should be amended. To make the treaty better promote the development of both sides. In addition, we should amend and improve the anti-tax avoidance provisions of our country so as to avoid the abuse of tax treaties by enterprises, and further improve the provisions on transfer pricing and capital weakening. Make all the systems cooperate better, finish the anti-tax task more smoothly, reduce the tax cost, improve the tax efficiency.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.22

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