离岸信托避税的法律规制研究

发布时间：2018-05-05 00:07

本文选题：离岸信托 + 避税　；参考：《西南政法大学》2011年硕士论文

【摘要】：信托制度发源于英国,在其诞生伊始,便具有规避法律的性质。最初利用信托进行国际避税的主要是自然人,规避的税收更多属于民事继承和赠与领域。随着国际经济交往的发展,信托制度逐渐渗透到商事领域,并为大陆法系国家接纳,成为了国际投融资领域的重要一员,于是,跨国企业利用信托进行国际避税日渐盛行。由于我国信托制度的欠发达,离岸信托这种避税手段尚处于萌芽阶段,但西方发达的信托制度和避税地国家提供的税收优惠制度,足以使离岸信托成为又一个极具吸引力的国际避税手段。国际避税行为对国家主权和经济利益的侵犯,对本国人民造成的税负不公呼唤对其的规制。本文通过借鉴外国规制离岸信托避税相关经验,考察国际社会规制国际避税和对国际信托的相关制度,对我国完善离岸信托避税的规制做一些探讨,希冀对我国反离岸信托避税有一点启示。本文第一章为离岸信托避税概述。首先介绍了信托制度的概况,阐释离岸信托避税产生的理论和现实背景;其次将信托和避税联系起来,分析利用离岸信托避税的成因;最后强调规制离岸信托避税的必要性。第二章论述离岸信托避税的国内法规制,包括规制的原则和具体规定。一方面依托法理学的基本理论并结合离岸信托的特性,提出离岸信托避税规制的原则包括立法原则和法律适用原则;另一方面梳理了其他国家规制离岸信托避税的规定,为文章结论做铺垫。第三章提炼出了有助于规制离岸信托避税行为的相关国际法律规定和建议,既包括OECD国际组织为国际反避税所做的努力,也包括冲突法领域对信托法律冲突的解决,目的在于论证离岸信托避税规制的国际法维度需求。第四章是文章的重点,即我国如何完善反离岸信托避税的相关法律规定。通过总结前文的论述,提出以实质课税原则作为我国反离岸信托避税法律适用基本原则,同时借鉴了其他国家对离岸信托避税规制的相关经验,设想我国规制利用离岸信托避税的各种具体措施。最后还就如何完善税收国际合作提出了设想。
[Abstract]:The trust system originated in England, it has the nature of circumventing the law at the beginning of its birth. At first, the international tax avoidance by trust is mainly natural person, and the tax evading belongs to the field of civil inheritance and gift. With the development of international economic exchanges, trust system gradually infiltrates into the commercial field, and is accepted by the countries of continental law system, and has become an important member in the field of international investment and financing. Therefore, international tax avoidance by using trust is becoming more and more popular in multinational enterprises. Due to the underdevelopment of trust system in China, offshore trust is still in its infancy, but the developed trust system in the West and the tax preferential system provided by tax havens countries, Enough to make offshore trusts another attractive international tax haven. The violation of national sovereignty and economic interests caused by international tax avoidance and the unfair tax burden caused by tax burden call for the regulation of tax avoidance. Based on the experience of foreign countries in regulating offshore trust tax avoidance, this paper investigates the international regulation of international tax avoidance and the relevant system of international trust, and probes into how to improve the regulation of offshore trust tax avoidance in China. Hope to our country anti-offshore trust tax avoidance has a little enlightenment. The first chapter is an overview of offshore trust tax avoidance. Firstly, it introduces the general situation of trust system, explains the theoretical and practical background of offshore trust tax avoidance; secondly, connects trust and tax avoidance, analyzes the causes of using offshore trust tax avoidance; finally emphasizes the necessity of regulating offshore trust tax avoidance. The second chapter discusses the domestic laws and regulations of offshore trust tax avoidance, including the principles of regulation and specific provisions. On the one hand, based on the basic theory of jurisprudence and combined with the characteristics of offshore trust, the paper puts forward the principles of offshore trust tax avoidance including legislative principles and principles of legal application; on the other hand, it combs the regulations of other countries to regulate offshore trust tax avoidance. For the conclusion of the article to do the groundwork. The third chapter abstracts the relevant international legal provisions and suggestions to help regulate the offshore trust tax avoidance, including the efforts of OECD international organizations to fight against tax avoidance, and the conflict of laws in the field of conflict of laws. The purpose of this paper is to demonstrate the demand of international law in the regulation of offshore trust tax avoidance. The fourth chapter is the focus of the article, that is, how to improve the anti-offshore trust tax avoidance related legal provisions. By summing up the previous discussion, this paper puts forward the principle of substantial taxation as the basic principle of anti-offshore trust tax avoidance law in our country, and draws lessons from the relevant experiences of other countries on the regulation of offshore trust tax avoidance. Imagine our country to regulate the use of offshore trust tax avoidance measures. Finally, the author puts forward some ideas on how to perfect the international cooperation on taxation.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D996.3;D922.22

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