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1、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38题名页教导教师:负责人:38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别、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,危害很大。随着经济全球化和跨国公司的迅猛发展,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逃避企业所得税的主要
2、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。目前各国普遍采用正常交易原则,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,各国分别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。仍在发展中国家的我国,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;反避税对策38Discussionontheinternationaltaxavoidanceandanti-avoidanceAbstractInternationaltaxavoidance
3、referstothecrosstotaxpayersoftwoormorecountries,taxlawsandinternationaltaxagreements,differences,loopholes,exceptionsandshortcomings,toavoidormitigatethebehaviorofitstotaltaxliability.Itnotonlydamagestheinterestsofthecountry'staxrevenueandwouldleadtochaosininternationalcapitalflows,andenormousharm.W
4、itheconomicglobalizationandtherapiddevelopmentofmultinationalcompanies,internationaltaxavoidancemeanstheuseofmoreandmorewidely,theincreasingscaleofactivities,internationaltaxavoidanceandthefightagainsttaxevasionhasbecometheeconomicfieldinthe"WaroftheWorlds",butalsodomesticandinternationaltaxcommunit
5、yandthejurisprudenceofcommonconcern.Themisuseoftransferpricing,theuseoftaxhavens,taxevasion,abuseoftaxtreaties,multinationalcompaniestheprimarymeansofcorporateincometaxevasion.Intheory,internationaltaxavoidanceandanti-taxavoidanceistobecomeaninternationalstudyoftheIncomeTaxActwasamajortheme.Atpresen
6、ttheuniversaladoptionoftheprincipleofnormaltrading,asthetransferpricingtaxsystemstandards,theconductoftransferpricingregulation,butbecauseoftheapplicabilityoftheprincipleissmall,inpracticetherearemanydifficultiesintheStatesrespectively,throughrevisionofdomestictaxlawsandamendmentstotherelevantagreem
7、ents,andcontinuouslystruggleagainsttheabuseofanti-Agreement,effectivelycurbingthespreadofinternationaltaxavoidance,butthephenomenonofinternationaltaxavoidanceisnotcompletelyeliminated.Arestilldevelopi