我國非居民企業(yè)稅收問題研究
發(fā)布時間：2018-11-19 13:33
【摘要】：2008年1月1日開始實施的《中華人民共和國企業(yè)所得稅法》，首次對非居民企業(yè)的概念及征稅基本原則做出了明確規(guī)定，這些規(guī)定與所得來源地判定標準、所得性質的界定、實際聯(lián)系、源泉扣繳等內容一起，共同構成了我國對非居民企業(yè)征收所得稅的基本法律和政策框架，對于提升非居民企業(yè)所得稅政策實施的規(guī)范性和確定性、維護國家稅收權益等發(fā)揮了重要作用。盡管如此，在中國融入經濟全球化和稅源國際化步伐加快的大背景下，，面對外國投資者和經營者在中國從事交易的商業(yè)模式不斷翻新，取得所得的形式日益復雜，這對非居民企業(yè)稅收問題的深入研究有了更迫切的要求。因為納稅人和稅務機關能否在熟知非居民企業(yè)稅收政策與管理法規(guī)的基礎上對一項交易或所得的性質、納稅義務做出準確判斷，既關系到稅法執(zhí)行的有效性和公正性，也關系到納稅人合法權利和國家稅收權益的維護。 本文分析了我國非居民企業(yè)所得稅征收管理的現(xiàn)狀，通過真實案例的分析，找出目前非居民企業(yè)所得稅征收管理存在的問題，并對問題產生的成因進行了深入分析。在借鑒國際經驗的基礎上，提出適合當前深化改革開放形勢要求的完善我國非居民企業(yè)所得稅的對策。本文共分五個部分：第一章緒論，主要分析了論文選題的背景、目的及意義等；第二章對非居民企業(yè)稅收相關理論進行了分析；第三章對非居民企業(yè)稅收現(xiàn)狀及問題進行了分析，先是從非居民企業(yè)的數量和稅收情況的角度分析非居民企業(yè)的現(xiàn)狀，隨后著重兩類企業(yè)：設立機構、場所的非居民企業(yè)和未設立機構、場所的非居民企業(yè)現(xiàn)存的問題進行了深入的分析，認為對設立機構、場所的非居民企業(yè)來說存在的問題有：來源地難以界定、所得性質難以判斷，對未設立機構、場所的非居民企業(yè)來說存在的問題有：經營所得難認定、機構、場所難判定；第四章對非居民企業(yè)稅收征收管理的國際經驗進行了比較分析，認為美國完備的稅收法規(guī)、德國人性化的管理機制、西班牙嚴格的反避稅體系都對我國有重要的借鑒意義；第五章提出了完善我國非居民企業(yè)稅收征收管理的政策建議，認為應首先完善非居民企業(yè)稅收法律法規(guī)，尤其是通過實行征管查相結合、建立稅源監(jiān)控采集制度和提高稅務人員的綜合素養(yǎng)來健全稅務機關專業(yè)化管理機制，通過加強企業(yè)與外部的溝通、完善企業(yè)內部的組織架構和提高涉水人員的專業(yè)素質來促進非居民企業(yè)稅收遵從度，進而全面改善非居民企業(yè)的稅收問題。
[Abstract]:The Enterprise income tax Law of the people's Republic of China, which came into effect on January 1, 2008, has for the first time made clear provisions on the concept of non-resident enterprises and the basic principles of taxation. These provisions, together with the criteria for determining the source of income and the definition of the nature of income, The actual connection, the source withholding and other contents together constitute the basic legal and policy framework of the income tax levied on the non-resident enterprises in our country, and promote the standardization and certainty of the implementation of the non-resident enterprise income tax policy. Safeguarding national tax rights and interests has played an important role. Nevertheless, against the backdrop of China's integration into economic globalization and the acceleration of the pace of internationalization of tax sources, in the face of the continuous renovation of the business models of foreign investors and operators engaged in transactions in China, the forms of income obtained have become increasingly complex. This has a more urgent need for the further study of the tax problem of non-resident enterprises. Because taxpayers and tax authorities can make an accurate judgment on the nature of a transaction or income and the tax obligation on the basis of a good understanding of the tax policies and administrative regulations of non-resident enterprises, which is related to the effectiveness and fairness of the implementation of the tax law. Also related to the legal rights of taxpayers and the protection of national tax rights and interests. This paper analyzes the current situation of the collection and management of non-resident enterprise income tax in China, finds out the problems existing in the collection and management of non-resident enterprise income tax through the analysis of real cases, and makes a thorough analysis of the causes of the problems. On the basis of drawing lessons from international experience, this paper puts forward the countermeasures to perfect the income tax of non-resident enterprises in our country, which is suitable for deepening the reform and opening up situation at present. This paper is divided into five parts: the first chapter is an introduction, mainly analyzes the background, purpose and significance of the thesis, the second chapter analyzes the tax related theories of non-resident enterprises. The third chapter analyzes the tax status and problems of non-resident enterprises, first analyzes the current situation of non-resident enterprises from the perspective of the number of non-resident enterprises and the tax situation, and then focuses on two types of enterprises: setting up institutions. The existing problems of the non-resident enterprises and the non-resident enterprises in the place are deeply analyzed, and the problems existing in the establishment of the institution and the non-resident enterprise in the place are: it is difficult to define the origin of the place. It is difficult to judge the nature of the income, for the non-resident enterprises without the establishment of the organization, there are some problems: the operating income is difficult to identify, the organization, the place is difficult to determine; The fourth chapter makes a comparative analysis on the international experience of tax collection and management of non-resident enterprises, and points out that the complete tax laws and regulations in the United States, the humanized management mechanism in Germany and the strict anti-tax avoidance system in Spain are of great significance to our country. The fifth chapter puts forward the policy suggestions to improve the tax collection and management of non-resident enterprises in our country, and thinks that the first step is to perfect the tax laws and regulations of non-resident enterprises, especially through the combination of tax collection, management and inspection. To establish a tax source monitoring and collection system and to improve the comprehensive quality of tax personnel to improve the specialized management mechanism of tax authorities, and to strengthen the communication between enterprises and the outside, Perfecting the internal organization structure and improving the professional quality of the personnel involved in water to promote the tax compliance degree of non-resident enterprises, and then improve the tax problems of non-resident enterprises in an all-round way.
【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42
本文編號：2342444
[Abstract]:The Enterprise income tax Law of the people's Republic of China, which came into effect on January 1, 2008, has for the first time made clear provisions on the concept of non-resident enterprises and the basic principles of taxation. These provisions, together with the criteria for determining the source of income and the definition of the nature of income, The actual connection, the source withholding and other contents together constitute the basic legal and policy framework of the income tax levied on the non-resident enterprises in our country, and promote the standardization and certainty of the implementation of the non-resident enterprise income tax policy. Safeguarding national tax rights and interests has played an important role. Nevertheless, against the backdrop of China's integration into economic globalization and the acceleration of the pace of internationalization of tax sources, in the face of the continuous renovation of the business models of foreign investors and operators engaged in transactions in China, the forms of income obtained have become increasingly complex. This has a more urgent need for the further study of the tax problem of non-resident enterprises. Because taxpayers and tax authorities can make an accurate judgment on the nature of a transaction or income and the tax obligation on the basis of a good understanding of the tax policies and administrative regulations of non-resident enterprises, which is related to the effectiveness and fairness of the implementation of the tax law. Also related to the legal rights of taxpayers and the protection of national tax rights and interests. This paper analyzes the current situation of the collection and management of non-resident enterprise income tax in China, finds out the problems existing in the collection and management of non-resident enterprise income tax through the analysis of real cases, and makes a thorough analysis of the causes of the problems. On the basis of drawing lessons from international experience, this paper puts forward the countermeasures to perfect the income tax of non-resident enterprises in our country, which is suitable for deepening the reform and opening up situation at present. This paper is divided into five parts: the first chapter is an introduction, mainly analyzes the background, purpose and significance of the thesis, the second chapter analyzes the tax related theories of non-resident enterprises. The third chapter analyzes the tax status and problems of non-resident enterprises, first analyzes the current situation of non-resident enterprises from the perspective of the number of non-resident enterprises and the tax situation, and then focuses on two types of enterprises: setting up institutions. The existing problems of the non-resident enterprises and the non-resident enterprises in the place are deeply analyzed, and the problems existing in the establishment of the institution and the non-resident enterprise in the place are: it is difficult to define the origin of the place. It is difficult to judge the nature of the income, for the non-resident enterprises without the establishment of the organization, there are some problems: the operating income is difficult to identify, the organization, the place is difficult to determine; The fourth chapter makes a comparative analysis on the international experience of tax collection and management of non-resident enterprises, and points out that the complete tax laws and regulations in the United States, the humanized management mechanism in Germany and the strict anti-tax avoidance system in Spain are of great significance to our country. The fifth chapter puts forward the policy suggestions to improve the tax collection and management of non-resident enterprises in our country, and thinks that the first step is to perfect the tax laws and regulations of non-resident enterprises, especially through the combination of tax collection, management and inspection. To establish a tax source monitoring and collection system and to improve the comprehensive quality of tax personnel to improve the specialized management mechanism of tax authorities, and to strengthen the communication between enterprises and the outside, Perfecting the internal organization structure and improving the professional quality of the personnel involved in water to promote the tax compliance degree of non-resident enterprises, and then improve the tax problems of non-resident enterprises in an all-round way.
【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42
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