【摘要】：近期,媒體報(bào)道了蘋(píng)果公司通過(guò)一系列籌劃,將大量現(xiàn)金滯留海外,從而規(guī)避在美國(guó)繳納稅款的行為,這一報(bào)道揭示了數(shù)字經(jīng)濟(jì)時(shí)代,眾多高科技公司通過(guò)新型避稅工具降低集團(tuán)整體稅負(fù)的普遍情況。 數(shù)字經(jīng)濟(jì)的重要特征是數(shù)字技術(shù)深入經(jīng)濟(jì)社會(huì)的各個(gè)環(huán)節(jié),產(chǎn)品、服務(wù)數(shù)字化程度不斷提高,無(wú)形資產(chǎn)的交易內(nèi)容也大大超越了傳統(tǒng)經(jīng)濟(jì)時(shí)代,對(duì)現(xiàn)有的國(guó)際稅收管理模式帶來(lái)了沖擊,建立在傳統(tǒng)經(jīng)濟(jì)基礎(chǔ)上的國(guó)際稅收規(guī)則已經(jīng)無(wú)法適應(yīng)數(shù)字經(jīng)濟(jì)時(shí)代的要求。作為一名國(guó)際稅收崗位的基層稅務(wù)人員,作者認(rèn)為對(duì)這一方面的研究是必要而有意義的。 目前國(guó)內(nèi)還沒(méi)有就數(shù)字經(jīng)濟(jì)背景下國(guó)際稅收管理問(wèn)題這類課題做出專門(mén)的研究,以實(shí)際案例作為分析手段的更是少之又少。本文從分析數(shù)字經(jīng)濟(jì)對(duì)國(guó)際稅收的影響入手,通過(guò)國(guó)內(nèi)外多個(gè)典型案例的綜合分析,揭示了跨國(guó)公司利用數(shù)字技術(shù)進(jìn)行跨境稅收籌劃的幾種常見(jiàn)手段,歸納了國(guó)際稅收管理當(dāng)前面臨的主要問(wèn)題及產(chǎn)生原因,比照現(xiàn)行的應(yīng)對(duì)措施,借鑒國(guó)際經(jīng)驗(yàn),從完善立法、信息整合、國(guó)際協(xié)作、人才培養(yǎng)等多個(gè)方面對(duì)未來(lái)的發(fā)展提出了一定的完善構(gòu)想,力求為解決國(guó)際稅收困局提供借鑒。
[Abstract]:The recent media coverage of Apple's efforts to avoid paying taxes in the United States through a series of plans to keep large amounts of cash abroad reveals the digital economy. Many high-tech companies use new tax avoidance tools to reduce the group's overall tax burden of the general situation. The important characteristic of the digital economy is that the digital technology goes deep into every link of the economic society, the degree of digitization of the products and services is constantly improving, and the content of the transaction of the intangible assets is also greatly surpassing the traditional economic era. The existing international tax management model has brought impact, and the international tax rules, which are based on the traditional economic basis, can no longer meet the requirements of the digital economy era. As an international tax officer, the author thinks that it is necessary and meaningful to study this aspect. At present, there is no special research on the international tax management in the background of digital economy, and the actual cases as the means of analysis are few and far between. Starting with the analysis of the influence of digital economy on international taxation, this paper, through the comprehensive analysis of many typical cases at home and abroad, reveals several common means for transnational corporations to use digital technology for cross-border tax planning. This paper summarizes the main problems and causes of the international tax administration at present, compares the current countermeasures, draws lessons from the international experience, from perfecting the legislation, the information integration, the international cooperation, In order to solve the problem of international tax revenue, the author puts forward some perfect ideas for the future development from the aspects of talent training and so on.
【學(xué)位授予單位】：廈門(mén)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F811.4

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