有害税收竞争对跨国投资的影响研究

发布时间：2018-05-25 01:34

本文选题：经济全球化 + 有害税收竞争　；参考：《暨南大学》2017年硕士论文

【摘要】：税收竞争的产生在经济全球化不断发展的情况下产生的,各国为了吸引资本,增加资本积累,从而采取减税的税收政策,别国相应做出反应,由此形成税收竞争。税收竞争有适度与过度之分,而过度的税收竞争也称之为有害的税收竞争,有利于减税甚至是逃税的税收竞争活动可以称之为有害的税收竞争活动,在最新出具的BEPS报告中提出了关于打击这种税收竞争活动的实践。OECD组织将有利于减税甚至是逃税的税收竞争活动划分为有害税收竞争活动,在最新出具的BEPS报告中提出了关于打击有害税收竞争活动的实践。百利高作为美国的一家医药企业,面临着美国繁重的企业税负,通过并购爱尔兰的另一家企业,将其注册地迁往爱尔兰,使其缴纳的税负大大减少,通过0ECD对于有害税收竞争的认定标准的规定,即有害因素分析可以认为两国之间形成了潜在的有害税收竞争。这种税收竞争活动使得资本的流动方向发生改变,同时投资的规模也相应地发生了改变,有害税收竞争对跨国投资产生了影响。尽管对于爱尔兰来说,税收收入增加,但是作为资本输出国的美国来说,税基受到了侵蚀,同时税收中性原则也遭到了破坏,总的来说,有害税收竞争会影响到经济资源的配置,危害到经济的发展。由于有害税收竞争使得资本的流动方向发生了变化,资本输出国的税收收入以及经济增长都受到了影响,因此在我国吸引投资和对外投资之时,都要重视有害税收竞争带来的影响,坚决反对有害税收竞争,促进良性竞争。
[Abstract]:In order to attract capital, increase the accumulation of capital, and adopt tax policy of tax reduction, other countries react accordingly and form the tax competition in order to attract capital and increase the accumulation of capital. There are moderate and excessive tax competition, and excessive tax competition is also called harmful tax competition. Tax competition in favor of tax reduction or even tax evasion can be called harmful tax competition activities. In the latest BEPS report, it is proposed that the practice of combating this tax competition. The OECD divides tax competition activities that are conducive to tax reduction or even tax evasion into harmful tax competition activities. The practice of cracking down on harmful tax competition is proposed in the latest BEPS report. As a pharmaceutical enterprise in the United States, Bailigao faces the heavy tax burden of the United States. Through the merger and acquisition of another enterprise in Ireland, it moved its place of registration to Ireland, which greatly reduced its tax burden. According to the rules of the 0ECD standard for the identification of harmful tax competition, that is, the analysis of harmful factors, it can be concluded that there is a potential harmful tax competition between the two countries. This kind of tax competition makes the direction of capital flow change and the scale of investment change accordingly. The harmful tax competition has an impact on transnational investment. Despite the increase in tax revenues for Ireland, the United States, as a capital-exporting country, has eroded its tax base and undermined the principle of tax neutrality. Harmful tax competition will affect the allocation of economic resources and endanger the economic development. Because the harmful tax competition has changed the direction of capital flow, the tax revenue and economic growth of the capital exporting countries have been affected, so when our country attracts investment and foreign investment, We should pay attention to the influence of harmful tax competition, resolutely oppose harmful tax competition and promote healthy competition.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F811.4;F114

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