發(fā)布時(shí)間：2018-07-25 16:47

【摘要】：經(jīng)濟(jì)全球化使得跨國(guó)生產(chǎn)和經(jīng)營(yíng)迅速發(fā)展,資源在更廣泛的范圍內(nèi)即全球內(nèi)進(jìn)行配置,各國(guó)為了吸引流動(dòng)性的資源,紛紛采取擴(kuò)大稅基,降低稅率的政策來(lái)吸引外資。20世紀(jì)80年代,主要資本主義國(guó)家曾經(jīng)發(fā)生了一次全球性降稅的浪潮,在進(jìn)行以減稅為主要措施的稅收競(jìng)爭(zhēng)時(shí),也產(chǎn)生了過(guò)度的稅收競(jìng)爭(zhēng),即有害稅收競(jìng)爭(zhēng)。有害稅收競(jìng)爭(zhēng)會(huì)產(chǎn)生侵蝕他國(guó)稅基和造成稅制不公平等惡性影響,因而開(kāi)始受到多國(guó)的抵制。有害稅收競(jìng)爭(zhēng)的主要表現(xiàn)形式為避稅港和有害優(yōu)惠稅制兩種。兩者都具有低稅率或零稅率的特點(diǎn)來(lái)吸引外資,同時(shí)又采取嚴(yán)格的銀行保密法規(guī)和不透明的稅制來(lái)保護(hù)避稅行為。抵制有害優(yōu)惠稅制實(shí)踐的法律措施有單邊措施,雙邊措施和多邊措施。其中單邊措施中的轉(zhuǎn)讓定價(jià)稅制和受控外國(guó)公司(CFC)等措施,雙邊措施主要是加強(qiáng)情報(bào)交換和稅務(wù)當(dāng)局的合作,表現(xiàn)形式為雙邊稅收協(xié)定、多邊措施有OECD設(shè)立的論壇等。目前我國(guó)相關(guān)法律規(guī)范較為籠統(tǒng),不便于實(shí)際操作。本文通過(guò)對(duì)有害稅收競(jìng)爭(zhēng)的研究,探討了有害優(yōu)惠稅制的兩種方式,指出我國(guó)轉(zhuǎn)讓定價(jià)立法和受控外國(guó)公司立法存在的不足,提出我國(guó)在加強(qiáng)雙邊和多邊合作的同時(shí),完善相關(guān)立法的建議,希望對(duì)我國(guó)的立法改革有所裨益。
[Abstract]:Economic globalization has led to the rapid development of transnational production and operation, and the allocation of resources in a wider scope, that is, globally. In order to attract mobile resources, countries have adopted one after another to expand the tax base. The policy of reducing tax rates to attract foreign investment. In the 1980s, major capitalist countries had a global wave of tax reduction. In the tax competition with tax reduction as the main measure, there was also excessive tax competition. That is harmful tax competition. Harmful tax competition will erode the tax base of other countries and cause unfair tax system, so it has been resisted by many countries. The main forms of harmful tax competition are tax havens and harmful preferential tax systems. Both have the characteristics of low or zero tax rate to attract foreign capital, but also adopt strict bank secrecy laws and opaque tax system to protect tax avoidance. Legal measures against the practice of harmful preferential taxation include unilateral, bilateral and multilateral measures. Among the unilateral measures, transfer pricing tax system and controlled foreign company (CFC) and so on. Bilateral measures mainly include strengthening information exchange and cooperation of tax authorities, in the form of bilateral tax treaties and multilateral measures such as the forum set up by OECD, and so on. At present, the relevant legal norms of our country are relatively general, which is not convenient for practical operation. Through the study of harmful tax competition, this paper probes into two ways of harmful preferential tax system, points out the shortcomings of China's legislation on transfer pricing and controlled foreign companies, and points out that our country should strengthen bilateral and multilateral cooperation at the same time. The suggestion of perfecting the relevant legislation is expected to benefit the legislative reform of our country.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D996.3;D922.22;F812.42

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本文編號(hào)：2144435