本文關(guān)鍵詞： 受控外國企業(yè)規(guī)則 BEPS行動計劃 實(shí)質(zhì)重于形式原則　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近幾年國際貿(mào)易愈加頻繁,跨國企業(yè)不斷興起,國際稅收領(lǐng)域也迎來新的時代,打擊稅基侵蝕和利潤轉(zhuǎn)移,成為國際稅收協(xié)作的重點(diǎn)。為了獲取稅收利益,我國跨國企業(yè)利用多種手段進(jìn)行稅收籌劃。其中利用受控外國企業(yè)進(jìn)行避稅已經(jīng)成為一種常見手段。對此,為了保障稅收收入,規(guī)范企業(yè)行為,營造良好的國際企業(yè)發(fā)展環(huán)境,完善我國的受控外國企業(yè)規(guī)則勢在必行。在借鑒前人經(jīng)驗(yàn)的基礎(chǔ)上,本文結(jié)合典型國家的經(jīng)驗(yàn)與BEPS第三項行動計劃的研究成果,期望給出完善我國受控外國企業(yè)規(guī)則的建議。首先文章主要闡述了我國受控外國企業(yè)規(guī)則研究的背景、意義以及目的。在背景中對受控外國企業(yè)的基本概念與主要內(nèi)容做出闡述,在意義中主要討論研究受控外國企業(yè)規(guī)則對我國的國際稅收發(fā)展的積極影響。其次重點(diǎn)從理論角度對受控外國企業(yè)規(guī)則進(jìn)行分析。深入闡釋實(shí)質(zhì)重于形式原則、獨(dú)立交易原則和受益原則的內(nèi)涵,并對受控外國企業(yè)規(guī)則的主要元素進(jìn)行全面系統(tǒng)地分析。然后通過介紹我國受控外國企業(yè)規(guī)則的現(xiàn)狀對我國受控外國企業(yè)規(guī)則存在的問題進(jìn)行歸納。并通過分析BEPS第三項行動計劃的研究成果和典型國家的先進(jìn)經(jīng)驗(yàn),得出我國受控外國企業(yè)規(guī)則可以從中獲得的啟示。最后本文給出完善受控外國企業(yè)規(guī)則從微觀到宏觀、從具體政策到整體框架的思路。希望能夠全面并具體地對我國受控外國企業(yè)規(guī)則給出合理建議。但是要充分發(fā)揮受控外國企業(yè)規(guī)則的作用還需要各國緊密協(xié)作,保證政策能夠有效對接是更好地打擊避稅的重點(diǎn)。沒有一勞永逸的政策,我國受控外國企業(yè)規(guī)則也要在實(shí)踐中不斷完善。
[Abstract]:In recent years, international trade has become more frequent, multinational enterprises have been rising, the international tax field is also ushered in a new era, to combat tax base erosion and profit transfer, become the focus of international tax cooperation, in order to obtain tax benefits. Multinational enterprises in China use various means to plan tax. Among them, using controlled foreign enterprises to avoid tax has become a common means. In order to protect tax revenue, regulate the behavior of enterprises. It is imperative to create a good environment for the development of international enterprises and perfect the rules of controlled foreign enterprises in China. This paper combines the experiences of typical countries and the research results of the third action plan of BEPS. The author expects to give some suggestions on how to perfect the rules of controlled foreign enterprises. Firstly, this paper mainly expounds the background of the research on the rules of controlled foreign enterprises in China. Meaning and purpose. In the background, the basic concepts and main contents of controlled foreign enterprises are expounded. In the meaning, it mainly discusses the positive impact of the rules of controlled foreign enterprises on the development of international taxation in China. Secondly, it focuses on the theoretical analysis of the rules of controlled foreign enterprises. The connotation of the principle of independent transaction and the principle of benefit. The main elements of the rules of controlled foreign enterprises are analyzed comprehensively and systematically, and then the problems existing in the rules of controlled foreign enterprises in China are summarized by introducing the present situation of the rules of controlled foreign enterprises in China. The research results of BEPS's third Action Plan and the advanced experiences of typical countries. Finally, this paper gives the enlightenment from the rules of controlled foreign enterprises in China. Finally, this paper gives the perfection of the rules of controlled foreign enterprises from micro to macro. From the specific policy to the overall framework of the train of thought. Hope to be able to comprehensively and concretely give reasonable advice to the rules of controlled foreign enterprises in China. But to give full play to the role of the rules of controlled foreign enterprises requires close cooperation among countries. The key point of better combating tax avoidance is to ensure that the policy can be effectively connected. Without the policy of "once and for all", the rules of controlled foreign enterprises in our country should be perfected in practice.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F275

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本文編號：1493138