【摘要】：隨著我國(guó)經(jīng)濟(jì)的發(fā)展與“走出去”戰(zhàn)略的實(shí)施,我國(guó)居民的境外投資量也逐年攀升,境外投資成為繼出口以后我國(guó)居民企業(yè)又一走向世界的途徑。這在為我國(guó)居民企業(yè)提供更大的發(fā)展空間、為我國(guó)創(chuàng)造更多境外投資所得稅收入的同時(shí),也使國(guó)際重復(fù)征稅和國(guó)際避稅在我國(guó)愈加嚴(yán)重,這對(duì)我國(guó)境外投資所得稅法律制度也提出了新的挑戰(zhàn)。為了滿足新的經(jīng)濟(jì)形勢(shì)的要求,我國(guó)對(duì)《個(gè)人所得稅法》、《企業(yè)所得稅法》及其相關(guān)國(guó)內(nèi)稅法做了修訂,在消除國(guó)際重復(fù)征稅和規(guī)制國(guó)際避稅方面做出一些新規(guī)定。但是,由于我國(guó)對(duì)這方面的研究起步較晚,我國(guó)現(xiàn)行境外投資所得稅法律制度仍然存在很多不足。這不僅不利于我國(guó)境外投資的發(fā)展,也不利于我國(guó)境外投資所得稅稅收利益的維護(hù)。文章以我國(guó)現(xiàn)行境外投資所得稅法律制度為研究對(duì)象,從消除國(guó)際重復(fù)征稅和規(guī)避國(guó)際避稅兩個(gè)方面入手進(jìn)行研究,以促進(jìn)我國(guó)境外投資健康持續(xù)發(fā)展和維護(hù)我國(guó)境外投資所得稅稅收利益為目的對(duì)我國(guó)境外投資所得稅法律制度進(jìn)行完善。文章首先對(duì)境外投資所得稅法的基礎(chǔ)理論進(jìn)行了論述,引出對(duì)我國(guó)現(xiàn)行境外投資所得稅法律制度進(jìn)行研究與完善的必要性。其次,對(duì)我國(guó)現(xiàn)行境外投資所得稅法律制度進(jìn)行分析,指出我國(guó)境外投資所得稅法律制度在我國(guó)稅收實(shí)踐中存在的問題,如分國(guó)限額抵免法與間接限額抵免法存在沖突、禁止境內(nèi)盈利與境外虧損互補(bǔ)違背稅收公平原則、跨國(guó)股息間接限額抵免制度持股比例過高等。再次,對(duì)美國(guó)、日本以及部分發(fā)展中國(guó)家的境外投資所得稅法律制度進(jìn)行分析,總結(jié)出他國(guó)在該方面研究與立法過程中的共同點(diǎn)以及對(duì)我國(guó)相關(guān)立法工作的啟示。最后基于境外投資所得法律制度的基本理論,針對(duì)我國(guó)現(xiàn)行境外投資所得稅法律制度的不足,借鑒他國(guó)境外投資所得稅立法實(shí)踐中的經(jīng)驗(yàn),建議采取“分項(xiàng)不分國(guó)”的限額抵免法、允許境內(nèi)盈利與境外虧損互補(bǔ)、降低跨國(guó)股息間接抵免制度的持股比例并增加持股時(shí)間要求、在CFC稅制中區(qū)分“消極所得”、健全反套用稅收協(xié)定立法以及完善APA稅制的“關(guān)鍵性假設(shè)”規(guī)定,以完善我國(guó)境外投資所得稅法律制度。
[Abstract]:With the development of China's economy and the implementation of "going out" strategy, the amount of overseas investment of Chinese residents is also increasing year by year, and overseas investment has become another way for Chinese resident enterprises to go to the world after export. This not only provides more space for the development of Chinese resident enterprises and creates more income tax on overseas investment for our country, but also makes the international double taxation and international tax avoidance more serious in our country. This also poses a new challenge to the legal system of overseas investment income tax in China. In order to meet the requirements of the new economic situation, China has revised the individual income tax Law, the Enterprise income tax Law and its related domestic tax laws, and made some new provisions in eliminating international double taxation and regulating international tax avoidance. However, due to the late start of the research in this area, there are still many shortcomings in the current legal system of overseas investment income tax in our country. This is not only not conducive to the development of overseas investment in China, but also is not conducive to the maintenance of income tax interests of overseas investment in China. This paper takes the current legal system of overseas investment income tax in China as the research object, and studies it from two aspects: eliminating international double taxation and evading international tax avoidance. In order to promote the healthy and sustainable development of overseas investment in China and safeguard the tax interests of overseas investment income tax in China, the legal system of overseas investment income tax in China is improved. First of all, this paper discusses the basic theory of overseas investment income tax law, and leads to the necessity of studying and perfecting the current legal system of overseas investment income tax in China. Secondly, this paper analyzes the current legal system of overseas investment income tax in China, and points out the problems existing in the tax practice of our country, such as the conflict between the national quota credit law and the indirect limit credit law. It is prohibited to complement domestic profits and overseas losses in violation of the principle of tax fairness, and the proportion of shares held by the indirect limit credit system for transnational dividends is too high. Thirdly, the legal system of overseas investment income tax in the United States, Japan and some developing countries is analyzed, and the common points in the research and legislative process of other countries in this area are summarized, as well as the enlightenment to the relevant legislative work in our country. Finally, based on the basic theory of the legal system of overseas investment income, in view of the shortcomings of the current legal system of overseas investment income tax in China, and drawing lessons from the experience in the legislative practice of overseas investment income tax in other countries, It is suggested that the quota credit method of "sub-country" should be adopted to allow domestic profits and overseas losses to complement each other, reduce the shareholding ratio of the transnational dividend indirect credit system and increase the time requirement of shareholding, and distinguish "negative income" from the CFC tax system. In order to perfect the legal system of overseas investment income tax in China, we should perfect the legislation of anti-application tax agreement and the "key hypothesis" of APA tax system.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.22

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