本文選題：特別納稅調(diào)整 + 反避稅��； 參考：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：避稅和反避稅永遠(yuǎn)是納稅人和稅務(wù)機(jī)關(guān)無(wú)法避免的問(wèn)題，避稅可以減輕納稅人的稅收負(fù)擔(dān)，反避稅可以增加政府的稅收收入、實(shí)現(xiàn)納稅人之間的公平。2008年1月1日開始實(shí)施的《企業(yè)所得稅法》及其實(shí)施條例對(duì)“特別納稅調(diào)整”條款進(jìn)行了詳細(xì)的規(guī)定，在這之前我國(guó)還沒(méi)有比較全面的反避稅立法，這不僅對(duì)我國(guó)實(shí)踐多年的轉(zhuǎn)讓定價(jià)管理方法和預(yù)約定價(jià)安排進(jìn)行了完善，同時(shí)也引入了國(guó)外實(shí)踐比較成功的成本分?jǐn)倕f(xié)議、受控外國(guó)企業(yè)、資本弱化和一般反避稅管理等反避稅方法，并增加了對(duì)特別納稅調(diào)整加收利息的規(guī)定，這就使得稅務(wù)機(jī)關(guān)可以更好的依據(jù)這些規(guī)定進(jìn)行執(zhí)法，也使得納稅人能夠更好的遵從法律。在這些基礎(chǔ)上，稅務(wù)總局出臺(tái)了《特別納稅調(diào)整實(shí)施辦法（試行）》，更加促進(jìn)了全國(guó)避稅案件的調(diào)查和反避稅案件的調(diào)整補(bǔ)稅力度，也促進(jìn)了各稅務(wù)局之間的協(xié)調(diào)配合，大大的打擊了各種避稅行為。所以，對(duì)“特別納稅調(diào)整”條款的研究是很有必要的。 本文主要從以下五個(gè)部分對(duì)特別納稅調(diào)整方案下的反避稅措施進(jìn)行研究： 第一部分首先對(duì)我國(guó)目前比較常見(jiàn)的一些避稅手段進(jìn)行了簡(jiǎn)要介紹,之后分析了我國(guó)目前的反避稅現(xiàn)狀及存在的主要問(wèn)題。我國(guó)目前的反避稅工作依據(jù)的是我國(guó)一些稅收法律法規(guī)中引入的反避稅概念，與發(fā)達(dá)國(guó)家相比，反避稅立法才剛剛起步，還是存在一些問(wèn)題，需要進(jìn)一步完善和改正。 第二部分對(duì)我國(guó)出臺(tái)的“特別納稅調(diào)整”進(jìn)行解讀。由于各種避稅手段的存在，給我國(guó)的稅收環(huán)境帶來(lái)了威脅，所以在此背景下出臺(tái)的《特別納稅調(diào)整實(shí)施辦法（試行）》，減少了各種避稅行為，再結(jié)合我國(guó)實(shí)施特別納稅調(diào)整后反避稅工作取得的一些成就，，證明特別納稅調(diào)整方案出臺(tái)的必要性。本文主要介紹了特別納稅調(diào)整方案的四個(gè)方面內(nèi)容，一是轉(zhuǎn)讓定價(jià)管理；二是預(yù)約定價(jià)安排；三是其他反避稅條款，主要有成本分?jǐn)倕f(xié)議、受控外國(guó)企業(yè)稅制、資本弱化稅制和一般反避稅稅制；四是特別納稅調(diào)整的加收利息。 第三部分借助轉(zhuǎn)讓定價(jià)反避稅和資本弱化反避稅的案例，分析特別納稅調(diào)整出臺(tái)給稅務(wù)機(jī)關(guān)和納稅人帶來(lái)的影響，并給出需要完善的政策建議。這也是本篇論文的創(chuàng)新之處。 第四部分介紹了國(guó)外的一些典型國(guó)家的反避稅方法，并為我國(guó)的反避稅措施完善提供了借鑒。主要介紹的國(guó)外反避稅經(jīng)驗(yàn)包括以下六個(gè)方面：第一，關(guān)聯(lián)企業(yè)交易的規(guī)制，典型國(guó)家有美國(guó)、法國(guó)和德國(guó)；第二，轉(zhuǎn)讓定價(jià)稅制和預(yù)約定價(jià)安排的規(guī)定，典型國(guó)家有美國(guó)、OECD和日本；第三，應(yīng)對(duì)資本弱化的措施，典型國(guó)家有英國(guó)、美國(guó)和日本；第四，國(guó)際避稅地的規(guī)制措施，典型國(guó)家有美國(guó)、澳大利亞和英國(guó)；第五，加強(qiáng)反避稅機(jī)構(gòu)建設(shè)，典型國(guó)家有美國(guó)、英國(guó)和加拿大；第六，限制稅務(wù)中介機(jī)構(gòu)惡意稅收籌劃行為，典型國(guó)家有美國(guó)和英國(guó)。 最后一部分結(jié)合我國(guó)反避稅的現(xiàn)狀及存在的問(wèn)題和國(guó)外反避稅的經(jīng)驗(yàn)，對(duì)完善我國(guó)的反避稅提出了一些合理的建議，主要提出了加強(qiáng)反避稅的稅收立法、完善反避稅制度、在國(guó)際稅收協(xié)定中加入反濫用條款、加快實(shí)現(xiàn)稅收信息化管理四個(gè)方面的建議。
[Abstract]:Tax avoidance and anti tax avoidance are always an unavoidable problem for taxpayers and tax authorities. Tax avoidance can reduce the tax burden on taxpayers. Anti tax avoidance can increase the tax revenue of the government and realize the "enterprise income tax law" and the implementation of the "special tax adjustment" clause, which was implemented in the January 1st.2008 year between taxpayers. In detail, there is no comprehensive anti tax avoidance legislation in China before this, which not only improves the management method of transfer pricing and the reservation pricing arrangement for many years in our country, but also introduces the successful cost sharing agreement of foreign practice, the controlled foreign enterprises, the capital weakening and the general anti tax avoidance management. The tax method, and the increase of the regulation on the special tax adjustment, makes the tax authorities better to enforce the law according to these regulations, and also enable the taxpayers to better comply with the law. On these basis, the administration of Taxation has issued a "special tax adjustment implementation method" (Trial Implementation), which has promoted the national tax avoidance case. The investigation and the adjustment of the anti tax avoidance cases have also promoted the coordination and coordination between the various tax bureaus, and greatly combated various tax avoidance behaviors. Therefore, it is necessary to study the "special tax adjustment" clause.
This article mainly studies the anti avoidance measures under the special tax adjustment scheme from the following five parts:
The first part is a brief introduction to some common methods of tax avoidance in China, and then the present situation of anti tax avoidance and the main problems in our country. The current anti avoidance work in China is based on the concept of anti tax avoidance introduced in some tax laws and regulations in China, and compared with the developed countries, the anti tax avoidance legislation is the only one. Just beginning, there are still some problems that need further improvement and correction.
The second part interprets the "special tax adjustment" issued by our country. Because of the existence of various tax avoidance measures, the tax environment of our country is threatened, so the special tax adjustment implementation method (Trial Implementation) has been introduced under this background, which reduces various tax avoidance behavior, and then combines the implementation of our country to implement special tax adjustment after tax avoidance work. Some achievements have been made to prove the necessity of the special tax adjustment scheme. This article mainly introduces the four aspects of the special tax adjustment scheme, one is transfer pricing management, the two is the reservation pricing arrangement, and the three is the other anti tax avoidance provisions, mainly the cost sharing agreement, the controlled foreign enterprise tax system, the capital weakening tax system and one. The tax avoidance system is the same, and the four is the additional interest on special tax adjustment.
The third part, with the help of transfer pricing anti tax avoidance and capital weakening anti tax avoidance, analyzes the impact of special tax adjustment on tax authorities and taxpayers, and gives the policy recommendations which need to be improved. This is the innovation of this paper.
The fourth part introduces the anti tax avoidance methods of some typical countries in foreign countries, and provides reference for the improvement of anti tax avoidance measures in China. The main introduction of foreign anti avoidance experiences includes the following six aspects: first, the regulation of related business transactions, the typical countries including the United States, France and Germany; second, the transfer pricing tax system and the reservation pricing. The provisions of the arrangements, typical countries have the United States, OECD and Japan; third, measures to cope with the weakening of capital, the typical countries have Britain, the United States and Japan; fourth, the international tax shelters regulation measures, the typical countries have the United States, Australia and the United Kingdom; Fifth, strengthen the construction of anti tax avoidance institutions, typical countries have the United States, Britain and Canada; sixth, Restrictions on tax intermediary agencies malicious tax planning, typical countries are the United States and Britain.
The last part, combining with the current situation of anti tax avoidance and the existing problems in China and the experience of foreign anti tax avoidance, puts forward some reasonable suggestions on improving our country's anti tax avoidance, mainly putting forward the tax legislation to strengthen anti tax avoidance, perfecting the anti tax avoidance system, adding anti abuse clauses in the international tax agreement, and speeding up the realization of the management of tax information four. Suggestions on one side.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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