试论国际避税与反避税

设计题目论国际避税与反避税

学生 **

学院东北大学文法学院专业经济法

指导教师 ***

2009年9月17日

题名页

教导教师：负责人：

论国际避税与反避税

摘要

国际避税是指跨国纳税人利用两个或两个以上国家的税法和国际税收协定的差不、漏洞、特例和缺陷，规避或减轻其总纳税义务的行为。它不仅损害有关国家的税收利益，而且会引起国际资金流通秩序的混乱，危害专门大。随着经济全球化和跨国公司的迅猛进展，国际避税手段的运用越来越广泛，活动的规模越来越大，国际避税与反避税的斗争已成为经济领域中的“世界大战”，也是国际国内税务界和法学界共同关注的问题。滥用转让定价、利用避税地避税、滥用税收协定是跨国公司躲避企业所得税的要紧手段。从理论上看，国际避税与反避税问题成为国际所得税法研究的一大主题。目前各国普遍采纳正常交易原则，作为转让定价税制的标准，对转让定价行为进行规制，但由于该原则适用性小，在实际运用中存在诸多困难，各国分不通过修订国内税法和修改有关协定，不断开展反协定滥用的斗争，有效遏制了国际避税行为的蔓延，但国际避税现象并未完全消除。仍在进展中国家的我国，已形成的反避税法律体系。

关键词：国际避税；反避税；国际国内现状../../../go.asp；

反避税对策

Discussion on the international tax avoidance and

anti-avoidance

Abstract

International tax avoidance refers to the cross to taxpayers of two or more countries, tax laws and international tax agreements, differences, loopholes, exceptions and shortcomings, to avoid or mitigate the behavior of its total tax liability. It not only damages the interests of the country's tax revenue and would lead to chaos in international capital flows, and enormous harm. With economic globalization and the rapid development of multinational companies, international tax avoidance means the use of more and more widely, the increasing scale of activities, international tax avoidance and the fight against tax evasion has become the economic field in the "War of the Worlds" , but also domestic and international tax community and the jurisprudence of common concern. The misuse of transfer pricing, the use of tax havens, tax evasion, abuse of tax treaties, multinational companies

the primary means of corporate income tax evasion. In theory, international tax avoidance and anti-tax avoidance is to become an international study of the Income Tax Act was a major theme. At present the universal adoption of the principle of normal trading, as the transfer pricing tax system standards, the conduct of transfer pricing regulation, but because of the applicability of the principle is small, in practice there are many difficulties in the States respectively, through revision of domestic tax laws and amendments to the relevant agreements, and continuously struggle against the abuse of anti-Agreement, effectively curbing the spread of international tax avoidance, but the phenomenon of international tax avoidance is not completely eliminated. Are still developing our country, has become the anti-tax avoidance legal system.

Keywords: International tax avoidance; anti-avoidance; international and domestic status quo; anti-avoidance

measures

论国际避税与反避税

目录

绪论 (7)

第一章国际避税概述 (8)

1.1国际避税的概念和特点 (8)

1.2国际避税与国际逃税的区不 (9)

1.3纳税人进行国际避税的要紧方式 (10)

第二章国际反避税概述 (14)

2.1国际反避税的概念 (14)

2.2国际反避税的立法基础 (14)

2.3反避税的措施 (15)

2.4反避税多边协调与合作 (19)

第三章国际避税与反避税现状及问题分析 (22)

3.1国际国内现状 (22)

3.2我国反避税存在问题 (24)

第四章反避税对策 (28)

4.1提高税务人员对反避税工作的认识 (28)

4.2完善相关税收法律规定，建立涉外税收信息库 (28)

4.3发挥会计师事务所在反避税工作中的作用 (29)