跨国公司避税的法律规制研究

发布时间：2018-11-17 08:53

【摘要】：随着社会生产力的不断发展，生产日益专业化，社会化，国际化，科技的突飞猛进，资本积累急剧膨胀，对外直接投资的迅猛增长，跨国公司得到了前所未有的发展。它们通过在国外设立分支机构或子公司，形成了一个个从国内到国外，从生产到销售，，按照自己的全球战略迈进的大企业集团，在世界范围内追逐高额利润。跨国公司在当今世界经济中已占据着举足轻重的地位，成为了世界经济的核心组织者。跨国公司的影响利弊同在，一方面，它们加速了生产资本的国际化，使资源优化配置，形成规模效益。通过其遍布全球的分支机构或子公司，促进了高新技术的传播和扩散，加强国际技术交流。在另一方面，跨国公司的全球战略性的发展趋势，给传统的法律理念带来了全新的挑战，引起世界各国的广泛关注。尤其在国际税收法律方面，跨国公司常常会带来大量的偷逃税行为，并且跨国企业很容易利用政府不完全了解国外价格信息的情况，通过转让定价手段，转出利润；利用弱化资本、避税地等进行避税，因此，研究跨国公司的避税行为，提高各国反避税工作显得尤为重要。本文根据国际税收中的国际避税与反避税理论，对跨国公司的避税行为和反避税措施进行了系统和深入的研究，在此基础上，对我国目前反避税工作的现状和存在的问题进行了研究，借鉴国外经验，针对进一步完善我国的反避税提出一点建议和创新。本文共分为四个部分，第一章为国际避税的概述及产生原因，主要是对国际避税的概念和产生原因进行介绍。第二章是论述跨国公司避税问题的基本理论，主要是对跨国公司的概念及法律地位进行介绍，分析跨国公司避税的主要方式和造成的危害；第三章是各国针对跨国公司避税规制措施的一个梳理与介绍，尤其是对我国规制措施的介绍，同时通过比较找出我国立法上的不足；第四章是对我国针对跨国公司避税与反避税所提出的建议和创新。
[Abstract]:With the continuous development of social productive forces, production is becoming increasingly specialized, socialized, internationalized, the rapid development of science and technology, the rapid expansion of capital accumulation, the rapid growth of foreign direct investment, multinational companies have been unprecedented development. By setting up branches or subsidiaries in foreign countries, they form a large group of enterprises from home to abroad, from production to sales, according to their own global strategy, and pursue high profits all over the world. Multinational corporations have played an important role in the world economy and become the core organizers of the world economy. On the one hand, they accelerate the internationalization of production capital, optimize the allocation of resources and form economies of scale. Through its branches and subsidiaries all over the world, it promotes the spread and diffusion of high-tech, and strengthens the international technology exchange. On the other hand, the global strategic development trend of transnational corporations has brought new challenges to the traditional legal concepts, and has aroused widespread concern of countries all over the world. Especially in the aspect of international tax law, MNCs often bring a lot of tax evasion, and MNCs can easily take advantage of the fact that the government is not fully aware of foreign price information and transfer profits by means of transfer pricing. Therefore, it is very important to study the tax avoidance behavior of multinational corporations and improve the anti-avoidance work of various countries. Based on the theory of international tax avoidance and anti-avoidance in international taxation, this paper makes a systematic and in-depth study on the tax avoidance behavior and anti-avoidance measures of transnational corporations. This paper studies the current situation and existing problems of anti-tax avoidance in our country, draws lessons from foreign experience, and puts forward some suggestions and innovations to further improve the anti-tax avoidance in our country. This paper is divided into four parts. The first chapter is an overview of international tax avoidance and its causes, mainly introduces the concept and causes of international tax avoidance. The second chapter discusses the basic theory of transnational corporation tax avoidance, mainly introduces the concept and legal status of transnational corporation, analyzes the main ways of transnational corporation tax avoidance and the harm caused by it. The third chapter is a combing and introduction of tax avoidance measures for multinational corporations, especially the introduction of China's regulatory measures, and through comparison to find out the shortcomings of our legislation; The fourth chapter is the suggestion and innovation to the multinational corporation tax avoidance and anti-tax avoidance in our country.
【学位授予单位】：中南民族大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.2;D996.3

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