發(fā)布時(shí)間：2018-04-10 02:03

  本文選題：BEPS行動(dòng)計(jì)劃　切入點(diǎn)：稅收管轄權(quán)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：2013年7月,經(jīng)濟(jì)合作與發(fā)展組織(OECD)攜手G20國(guó),為治理BEPS問題發(fā)起了BEPS行動(dòng)計(jì)劃,該計(jì)劃通過15項(xiàng)具體行動(dòng)計(jì)劃來治理國(guó)際反避稅問題,對(duì)于完善和發(fā)展現(xiàn)行稅收協(xié)定和轉(zhuǎn)讓定價(jià)國(guó)際規(guī)則以及解決當(dāng)今的稅基侵蝕利潤(rùn)轉(zhuǎn)移問題來說,具有重要意義。無論是OECD成員國(guó)還是非成員國(guó),都對(duì)BEPS行動(dòng)計(jì)劃給予了高度的重視,自2013年9月該行動(dòng)計(jì)劃公布以來,我國(guó)國(guó)家稅務(wù)總局為此專門成立了BEPS工作小組,并整合了各方面相關(guān)力量,深入研究該行動(dòng)計(jì)劃中各個(gè)領(lǐng)域規(guī)則的制定以及這些規(guī)則對(duì)我國(guó)的影響,跟進(jìn)OECD推動(dòng)的項(xiàng)目進(jìn)度安排,且國(guó)家稅務(wù)總局陸續(xù)發(fā)布各種文件,積極參與該項(xiàng)行動(dòng)計(jì)劃。本文旨在通過分析BEPS行動(dòng)計(jì)劃對(duì)于我國(guó)稅收管轄權(quán)實(shí)現(xiàn)的有利與不利影響,為我國(guó)理性認(rèn)識(shí)、參與這項(xiàng)全球性的反避稅活動(dòng)提供相關(guān)建議。在背景方面,本文主要介紹BEPS行動(dòng)計(jì)劃的基本構(gòu)架,各國(guó)參與該行動(dòng)計(jì)劃的狀況與成果,以及我國(guó)在BEPS行動(dòng)計(jì)劃中的地位和作用。理論基礎(chǔ)方面,涉及到其經(jīng)濟(jì)學(xué)和管理學(xué)基礎(chǔ),主要分析BEPS行動(dòng)計(jì)劃涉及的重要概念界定和主要原則,用博弈論模型分析了BEPS的形成,BEPS的相關(guān)原則方面主要涉及到受益原則、稅收中性原則、獨(dú)立交易原則、實(shí)質(zhì)重于形式原則等理論分析。本文在對(duì)我國(guó)稅基侵蝕和利潤(rùn)轉(zhuǎn)移問題的現(xiàn)狀分析之后,展開重點(diǎn),即BEPS行動(dòng)計(jì)劃對(duì)實(shí)現(xiàn)我國(guó)稅收管轄權(quán)的促進(jìn)作用與不利影響。此次BEPS行動(dòng)計(jì)劃中很多創(chuàng)新之處對(duì)于推進(jìn)我國(guó)稅制建設(shè)與稅收管轄權(quán)的實(shí)現(xiàn)具有深遠(yuǎn)意,本文主要選取了BEPS行動(dòng)計(jì)劃有利于改善數(shù)字經(jīng)濟(jì)征稅問題、強(qiáng)化了我國(guó)針對(duì)主要BEPS方式的反避稅規(guī)則以及有利于我國(guó)一般反避稅規(guī)則的完善,這三個(gè)對(duì)我國(guó)稅收管轄權(quán)實(shí)現(xiàn)的有利方面進(jìn)行闡述。但與此同時(shí),此次BEPS行動(dòng)計(jì)劃本質(zhì)上還是以發(fā)達(dá)國(guó)家為主導(dǎo),有一些規(guī)定對(duì)于我國(guó)有不利影響,本文主要選取貫穿BEPS行動(dòng)計(jì)劃始終的價(jià)值創(chuàng)造論實(shí)則維護(hù)發(fā)達(dá)國(guó)家稅收管轄權(quán)、自由裁量條款過于寬泛以及稅收信息交換缺乏實(shí)質(zhì)公平三個(gè)不利于我國(guó)實(shí)現(xiàn)稅收管轄權(quán)的方面進(jìn)行闡述。文章最后對(duì)我國(guó)參與BEPS行動(dòng)計(jì)劃提出的相關(guān)建議。主要是從理性認(rèn)識(shí)理性參與BEPS行動(dòng)計(jì)劃以及促進(jìn)我國(guó)稅收管轄權(quán)實(shí)現(xiàn)的主要建議兩個(gè)方面來分析,我國(guó)在面臨這次國(guó)際稅收規(guī)則調(diào)整時(shí),要保持充分的靈活性,在加強(qiáng)國(guó)際合作進(jìn)行反避稅的同時(shí),要充分利用我國(guó)優(yōu)勢(shì)爭(zhēng)取和維護(hù)我國(guó)的稅收管轄權(quán)。
[Abstract]:In July 2013, the Organization for Economic Cooperation and Development (OECD) launched the BEPS Action Plan to address BEPS issues, in partnership with the G20 countries, through 15 specific action plans to combat international anti-tax avoidance.It is of great significance to perfect and develop the current tax treaty and transfer pricing international rules and to solve the problem of tax base erosion profit transfer.Both OECD members and non-members have attached great importance to the BEPS Action Plan. Since the publication of the Action Plan in September 2013, the State Administration of Taxation of China has set up a working group on BEPS for this purpose.And has integrated various related forces, deeply studies the formulation of the rules in various areas of the action plan and their impact on our country, follows up the schedule of projects promoted by the OECD, and the State Administration of Taxation releases various documents one after another.Take an active part in the action plan.The purpose of this paper is to analyze the beneficial and negative effects of the BEPS action plan on the realization of tax jurisdiction in China, and to provide relevant suggestions for our country's rational understanding and participation in this global anti-tax avoidance activity.In background, this paper mainly introduces the basic framework of the BEPS action plan, the status and results of participating in the action plan, and the position and role of our country in the BEPS action plan.In terms of theoretical basis, it involves the basis of economics and management, mainly analyzes the important concepts and principles involved in the BEPS action plan, and uses game theory model to analyze the related principles of the formation of BEPS, which are mainly related to the benefit principle.The tax neutrality principle, the independent transaction principle, the essence is more important than the form principle and so on theory analysis.After analyzing the current situation of tax base erosion and profit transfer in China, this paper focuses on the promotion and adverse effects of BEPS action plan on the realization of tax jurisdiction in China.Many innovations in the BEPS action plan have far-reaching implications for promoting the tax system construction and the realization of tax jurisdiction in China. This paper mainly selects the BEPS action plan to help improve the taxation of the digital economy.It strengthens the anti-avoidance rules for the main BEPS mode and the perfection of the general anti-tax avoidance rules in our country. These three aspects are beneficial to the realization of the tax jurisdiction in our country.However, at the same time, the BEPS action plan is essentially dominated by developed countries, and some provisions have adverse effects on our country. This paper mainly selects the theory of value creation throughout the BEPS action plan to safeguard the tax jurisdiction of developed countries.The discretionary clause is too broad and the tax information exchange is lack of substantial fairness, which is not conducive to the realization of tax jurisdiction in China.At the end of the article, some suggestions about China's participation in BEPS action plan are put forward.It is mainly analyzed from two aspects: rational participation in the BEPS action plan and the main suggestions to promote the realization of tax jurisdiction in China. In the face of the adjustment of international tax rules, our country should maintain sufficient flexibility.While strengthening international cooperation to combat tax avoidance, we should make full use of our advantages to strive for and maintain our tax jurisdiction.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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