本文選題：對外投資企業(yè) + 跨境稅源��； 參考：《集美大學(xué)》2014年碩士論文

【摘要】：在開放的經(jīng)濟(jì)環(huán)境下，任何國家和地區(qū)都無法只依靠自身條件來謀求經(jīng)濟(jì)發(fā)展。為了有效利用國際資源和積極參與國際競爭，各國紛紛出臺各種政策和措施，大力扶持和鼓勵本國企業(yè)開展對外投資。隨著經(jīng)濟(jì)全球化的深入發(fā)展，跨國企業(yè)已經(jīng)成為推動世界經(jīng)濟(jì)發(fā)展的中堅力量。據(jù)統(tǒng)計，在全球范圍內(nèi)，跨國企業(yè)擁有世界上30%的總產(chǎn)值，控制著世界上50%以上的貿(mào)易總量，占有了世界上90%以上的海外直接投資。為了適應(yīng)經(jīng)濟(jì)全球化的發(fā)展，我國制定和實施了“走出去”戰(zhàn)略。隨著我國對外開放水平的不斷提高，特別是加入WTO后，本土跨國企業(yè)即我國對外投資企業(yè)獲得了快速發(fā)展。由于稅源的國際化趨勢越來越明顯，對外投資企業(yè)跨境稅源已經(jīng)成為我國維護(hù)稅收管轄權(quán)不可忽視的重要部分。然而，目前我國在對外投資企業(yè)跨境稅源監(jiān)控方面仍處于探索階段，不僅制度建設(shè)滯后，，而且征管水平較低。另外，由于對外投資企業(yè)在傳統(tǒng)避稅手法上不斷進(jìn)行花樣翻新，跨境稅收流失問題日益嚴(yán)重。這些因素給我國稅務(wù)機(jī)關(guān)帶來了巨大的挑戰(zhàn)，如何加強(qiáng)對外投資企業(yè)跨境稅源監(jiān)控是我國必須認(rèn)真解決的問題。 本文在介紹完相關(guān)概念和理論的基礎(chǔ)上，先對對外投資企業(yè)跨境稅源監(jiān)控進(jìn)行了一般分析，具體包括對外投資企業(yè)跨境稅源的范圍、特征，以及對外投資企業(yè)跨境稅源監(jiān)控的內(nèi)容、原則和意義。然后，結(jié)合我國對外投資企業(yè)的實際情況，全面分析了我國對外投資企業(yè)跨境稅源監(jiān)控的現(xiàn)狀和薄弱環(huán)節(jié)。最后，在借鑒美國和澳大利亞兩國經(jīng)驗的基礎(chǔ)上，從三方面提出了加強(qiáng)我國對外投資企業(yè)跨境稅源監(jiān)控的政策建議，即完善對外投資企業(yè)稅收法律體系、健全對外投資企業(yè)跨境稅源監(jiān)控體系、提高對外投資企業(yè)跨境稅源監(jiān)控水平。
[Abstract]:In the open economic environment, no country or region can only rely on its own conditions to seek economic development. In order to effectively utilize international resources and actively participate in international competition, many countries have introduced various policies and measures to vigorously support and encourage their enterprises to carry out foreign investment. With the development of economic globalization, multinational enterprises have become the backbone of the world economic development. According to statistics, in the global scope, multinational enterprises have 30% of the world's total output value, control more than 50% of the world's total trade volume, accounted for more than 90% of the world's foreign direct investment. In order to adapt to the development of economic globalization, China has formulated and implemented the "going out" strategy. With the continuous improvement of China's opening to the outside world, especially after China's entry into WTO, local multinational enterprises, I. E. foreign investment enterprises of our country, have gained rapid development. As the internationalization trend of tax sources becomes more and more obvious, cross-border tax sources of foreign investment enterprises have become an important part of maintaining tax jurisdiction in China. However, at present, China is still in the exploratory stage in the monitoring of cross-border tax sources of foreign investment enterprises, which not only lags behind the construction of the system, but also has a low level of collection and management. In addition, the problem of cross-border tax loss is becoming more and more serious due to the innovation of foreign investment enterprises in traditional tax avoidance techniques. These factors have brought great challenges to the tax authorities of our country. How to strengthen the monitoring of cross-border tax sources of foreign investment enterprises is a problem that our country must solve seriously. Based on the introduction of relevant concepts and theories, this paper first analyzes the cross-border tax source monitoring of foreign investment enterprises, including the scope and characteristics of cross-border tax sources of foreign investment enterprises. And the content, principle and significance of the monitoring of cross-border tax sources of foreign investment enterprises. Then, combined with the actual situation of China's foreign investment enterprises, the paper comprehensively analyzes the status quo and weak links of cross-border tax source monitoring of foreign investment enterprises in China. Finally, on the basis of the experience of the United States and Australia, this paper puts forward some policy suggestions on strengthening the monitoring of cross-border tax sources of foreign investment enterprises in China from three aspects, that is, to improve the tax legal system of foreign investment enterprises. We will improve the cross-border tax source monitoring system for foreign investment enterprises and improve the level of cross-border tax source monitoring for foreign investment enterprises.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F276.7;F812.42

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