發(fā)布時間：2018-01-19 20:50

  本文關(guān)鍵詞： 受控外國公司稅制 納稅主體 避稅地 延遲納稅 豁免條款　出處：《煙臺大學》2017年碩士論文　論文類型：學位論文

【摘要】：二戰(zhàn)以后,許多國家為了便于對外投資者的資金融通,促進其擴大生產(chǎn)經(jīng)營,提升本國國際貿(mào)易競爭力而在稅法中規(guī)定了延遲納稅制度。而投資者通過設立受控外國公司惡意逃避稅,嚴重危害本國經(jīng)濟戰(zhàn)略、稅收利益和正常經(jīng)濟秩序,并引發(fā)有害稅收競爭,嚴重危害正常的世界經(jīng)濟秩序。為防止本國居民股東利用受控外國公司逃避稅情況進一步嚴重化,美國、德國、日本、英國等國從20世紀60年代后期開始,先后出臺對跨國公司利用受控外國公司非法延遲納稅和逃避稅收的限制性規(guī)定。我國也于2007年先后出臺了《中華人民共和國企業(yè)所得稅法》等法律制度,但受控外國公司稅制在受控外國公司的認定、納稅主體、征稅對象、避稅地等的認定以及豁免條款的規(guī)范方面仍存在諸多不足,導致各國居民股東控制外國公司逃稅避稅行為愈演愈烈。論文從受控外國公司稅制的背景、理論基礎、基本要素等角度對受控外國公司稅制問題進行了系統(tǒng)的梳理,對美、英、日、德等典型國家的受控外國公司稅制進行了深入研究。論文的最后部分對我國受控外國公司稅制的立法和實踐進行了系統(tǒng)考察和分析,并在此基礎上提出了采用混合法確定征稅對象、以實繳稅額比較法認定避稅地、增加行業(yè)豁免條款等完善建議。
[Abstract]:After World War II, in order to facilitate the financing of foreign investors, many countries promoted their expansion of production and operation. In order to enhance the competitiveness of domestic international trade, delayed tax system is stipulated in the tax law, and investors avoid tax by setting up controlled foreign companies, which seriously endanger the national economic strategy, tax benefits and normal economic order. In order to prevent domestic residents from using controlled foreign companies to evade taxes, the United States, Germany, and Japan are further aggravated. Britain and other countries began in the late 1960s. In 2007, China promulgated the legal system of "Enterprise income tax Law of the people's Republic of China". However, there are still many deficiencies in the tax system of controlled foreign companies in the identification of controlled foreign companies, the subject of taxation, the object of taxation, tax havens, and the regulation of exemption clauses. As a result, the resident shareholders of all countries control the tax evasion and avoidance of foreign companies. This paper is based on the background and theoretical basis of the controlled tax system of foreign companies. The basic elements and other aspects of the tax system of controlled foreign companies are systematically combed, to the United States, Britain, Japan. The tax system of controlled foreign companies in Germany and other typical countries has been deeply studied. In the last part of the paper, the legislation and practice of the tax system of controlled foreign companies in our country have been systematically investigated and analyzed. On this basis, the author puts forward some suggestions on how to use the mixed method to determine the tax object, to identify the tax havens by the method of comparison of the actual tax payment, and to increase the exemption clauses of the trade, and so on.
【學位授予單位】：煙臺大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.22

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本文編號：1445494