發(fā)布時間：2018-06-04 13:54

  本文選題：跨國公司 + 資本弱化　； 參考：《西南政法大學(xué)》2011年碩士論文

【摘要】：跨國公司在經(jīng)濟全球化發(fā)展中起著重要的推動作用,增加資本在國際間的流通,實現(xiàn)企業(yè)整體利益最大化。為追求利潤的最大化,跨國投資者往往利用各國稅收制度的差異謀求不正當?shù)臏p輕稅負,國際避稅問題隨之產(chǎn)生。近年來,具有高度復(fù)雜性和隱蔽性的避稅方式——資本弱化引起人們的關(guān)注。資本弱化就是指公司投資者在籌集公司資本時,有意識的提高負債融資比例,從而相應(yīng)降低股本融資的比例,增加利息獲得更多的稅前費用扣除,減少應(yīng)納稅款,給東道國和資本輸出國造成嚴重的危害。 本文的寫作原因是基于目前資本弱化給我國的稅收主權(quán)造成了嚴重的損害。如果不加以防范和規(guī)制不僅造成我國稅收損失,還會造成我國投資環(huán)境差的假象,影響我國經(jīng)濟的快速、健康和有序發(fā)展。為了很好的規(guī)制資本弱化,文章從資本弱化的基礎(chǔ)理論開始研究。首先關(guān)注資本弱化現(xiàn)象的是美國的經(jīng)濟學(xué)家,從MM理論到修正后的MM理論,初步揭示了在稅收制度前提下企業(yè)怎樣進行資本結(jié)構(gòu)安排才能實現(xiàn)企業(yè)價值的最大化。隨后法學(xué)家們從法律的視角出發(fā),研究在稅收環(huán)境下資本弱化的產(chǎn)生原因,內(nèi)在本質(zhì),表現(xiàn)形式,采用的方法以及給國家,社會和他人帶來的影響。我國直到上世紀九十年代末才有學(xué)者關(guān)注資本弱化現(xiàn)象,主要的研究成果是建立在外國立法和實踐經(jīng)驗的基礎(chǔ)上。 本文主要探討了資本弱化的規(guī)制方法:“正常交易原則”和“固定比例法”。正常交易原則注重對個案進行研究,在公開公平的市場經(jīng)濟體制下,關(guān)聯(lián)企業(yè)間進行交易活動時,其交易條件應(yīng)于無關(guān)聯(lián)關(guān)系的企業(yè)進行交易活動時相同,是實質(zhì)優(yōu)于形式法律原則的具體適用。但由于其具有極大的不確定性,任意性和不具有經(jīng)濟性,世界上采用這一原則的國家不多。固定比例法是給企業(yè)規(guī)定一個科學(xué)合理的資產(chǎn)結(jié)構(gòu)比,用以指導(dǎo)企業(yè)融資時的債務(wù)資本和權(quán)益資本的安排。固定比例法確定了一個明確的執(zhí)法依據(jù)和標準,具有操作性,提高了實務(wù)部門的工作效率,節(jié)約了司法成本。所以,世界上許多國家采用此方法規(guī)制資本弱化。但是,固定比例法忽略了市場經(jīng)濟活動的復(fù)雜性,忽略了個案的公平性,所以也有一些國家綜合使用這兩種方法,共揚優(yōu)勢,避免缺陷,共同規(guī)制資本弱化現(xiàn)象。文中分別介紹了以這三種典型方法為基礎(chǔ)的英國、澳大利亞和美國的稅法,以資我國立法和執(zhí)法部門借鑒。 隨后文章分析了資本弱化現(xiàn)象在我國經(jīng)濟活動中的現(xiàn)狀。資本弱化在我國的經(jīng)濟活動中已經(jīng)相當普遍,嚴重損害了我國的稅收主權(quán),也給我國經(jīng)濟安全和穩(wěn)定帶來了潛在的危害,對此國家頒行了新的企業(yè)所得稅法及實施條例等一系列法律法規(guī)。文章又從現(xiàn)有的規(guī)定出發(fā),借鑒國外立法和實務(wù)的經(jīng)驗,分析我國現(xiàn)有規(guī)定的不足,并分別從立法部門、執(zhí)法部門和加強國際合作三方面著眼對完善我國的稅法制度提出意見和建議。 本文共分五部分: 第一部分是文獻綜述,梳理了學(xué)者研究資本弱化現(xiàn)象的進程,資本弱化研究始于美國的經(jīng)濟學(xué)家,隨后法學(xué)家們從法律和國家稅收的角度研究資本弱化現(xiàn)象給國家社會帶來的影響。文中主要論述了外國法學(xué)家對資本弱化理論研究成果,在此基礎(chǔ)上討論了我國法學(xué)家尤其在新的企業(yè)所得稅法頒行之后,對資本弱化問題的主要觀點及完善稅法的建議。 第二部分主要討論了跨國公司利用資本弱化進行避稅的基本理論問題。分別對跨國公司和資本弱化問題進行了研究,分析了資本弱化產(chǎn)生的原因、適用范圍、表現(xiàn)形式以及給東道國、資本輸出國等造成的嚴重影響。 第三部分主要研究了世界上各國普遍采用的規(guī)制資本弱化的方法,綜合分析了各種方法在實務(wù)中的優(yōu)缺,并對英國、澳大利亞和美國的資本弱化稅制進行了簡要的介紹,以資我國借鑒。 第四部分主要論述了資本弱化現(xiàn)象在我國經(jīng)濟生活中的表現(xiàn),以一定的實證數(shù)據(jù)說明資本弱化嚴重損害了我國的稅收主權(quán),不利于我國經(jīng)濟的健康、穩(wěn)定、有序發(fā)展。對我國新頒布的法律法規(guī)中規(guī)制資本弱化的具體規(guī)定,進行細致分析。我國規(guī)制資本弱化的法律框架初步形成。 第五部分論述了規(guī)制資本弱化的現(xiàn)有法律法規(guī)在具體實務(wù)操作中遇到的困難和存在的不足,針對以上缺陷提出了新的立法建議和方法對策,并分別從立法部門,執(zhí)法部門和國際合作三方面提出了完善我國規(guī)制資本弱化措施的建議。
[Abstract]:Transnational corporations are playing an important role in the development of economic globalization, increasing the circulation of capital in the world and maximizing the overall interests of the enterprises. In pursuit of the maximization of profits, transnational investors often use the differences in the tax system of various countries to seek unfair tax relief and international tax avoidance. Degree complexity and concealment of tax avoidance - capital weakening causes people's attention. Capital weakening means that corporate investors raise the proportion of debt financing consciously in raising corporate capital, thereby reducing the proportion of equity financing, increasing interest rate to obtain more pre tax expense deductions, reducing taxable payment, to the host country and The capital exporting countries are causing serious harm.
The reason for this writing is that the current capital weakening has caused serious damage to our country's tax sovereignty. If it is not prevented and regulated, it will not only cause the tax loss of our country, but also the false image of our country's investment environment, which will affect the rapid, healthy and orderly development of our country's economy. The basic theory of this weakening begins. First of all, the phenomenon of capital weakening is an American economist. From the MM theory to the revised MM theory, it is preliminarily revealed how the enterprise can maximize the value of the enterprise under the premise of the tax system. The causes of the weakening of capital, the intrinsic nature, the form of expression, the methods adopted and the influence brought to the state, society and others in the environment of receiving the environment have not been paid attention to by scholars until the end of the 90s of the last century, and the main research results were based on foreign legislative and practical experience.
This paper mainly discusses the regulation methods of capital weakening: "normal transaction principle" and "fixed proportion law". The principle of normal trading pays attention to the case study. Under the open and fair market economic system, the transaction conditions of the affiliated enterprises should be the same when the business is not related. But because of its great uncertainty, arbitrariness and lack of economy, there are not many countries in the world that adopt this principle. The fixed proportion law provides a scientific and reasonable ratio of assets to the enterprise, which is used to guide the arrangement of debt capital and equity capital in the enterprise financing. The fixed proportion method determines a clear law enforcement basis and standard, which is operable, improves the efficiency of the practice department and saves the judicial cost. So, many countries in the world have adopted this method to regulate the weakening of capital. However, the fixed proportion method ignores the complexity of the market economy and neglects the fairness of the case. Some countries comprehensively use these two methods to share advantages, avoid defects and jointly regulate the weakening of capital. In this paper, the tax laws of the United Kingdom, Australia and the United States, based on these three typical methods, are introduced to our legislative and law enforcement departments for reference.
Then the article analyzes the current situation of the phenomenon of capital weakening in our country's economic activities. The weakening of capital has been quite common in our economic activities, which seriously damaged our country's tax sovereignty, and also brought potential harm to the economic security and stability of our country. The country has issued a series of new enterprise income tax laws and Implementation Regulations. According to the laws and regulations, the article starts from the existing regulations and draws on the experience of foreign legislation and practice, analyzes the shortcomings of the existing regulations in our country, and puts forward suggestions and suggestions on improving our country's tax law system from three aspects of the legislative department, the law enforcement department and the strengthening of international cooperation.
This article is divided into five parts:
The first part is the literature review, which combs the process of scholars' research on the phenomenon of capital weakening. The study of capital weakening began in the American economists, and then the jurists study the influence of the phenomenon of capital weakening to the state society from the perspective of law and State Taxation. On this basis, we discuss the main viewpoints of the jurists in China, especially after the promulgation of the new enterprise income tax law, and the suggestions for improving the tax law.
The second part mainly discusses the basic theoretical problems of the use of capital weakening for multinational corporations to avoid tax avoidance. It studies the problems of transnational corporations and the weakening of capital, and analyzes the causes of the weakening of capital, the scope of application, the form of expression, and the serious effects on the host country and the capital exporting countries.
The third part mainly studies the commonly used methods of regulating the weakening of capital in the world, comprehensively analyzes the advantages of various methods in practice, and gives a brief introduction to the tax system of capital weakening in Britain, Australia and the United States, in order to draw lessons from our country.
The fourth part mainly discusses the performance of the phenomenon of capital weakening in our country's economic life, and shows that the weakening of capital has seriously damaged our country's tax sovereignty, which is not conducive to the healthy, stable and orderly development of our country's economy, and makes a detailed analysis of the specific regulations governing the weakening of capital in the newly promulgated laws and regulations in China. The legal framework of China's regulation of capital weakness has initially taken shape.
The fifth part discusses the difficulties and shortcomings of the existing laws and regulations governing the weakening of capital in the specific practice, and puts forward some new legislative proposals and methods for the above defects, and puts forward some suggestions on improving our country's measures to regulate the weakening of capital from three aspects of the legislative department, the law enforcement department and the international cooperation.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D996.3;D922.22

【引證文獻】

相關(guān)博士學(xué)位論文 前1條

1 蘇揚;基于客體轉(zhuǎn)移視角的國際避稅及防范研究[D];吉林大學(xué);2012年

，

本文編號：1977604