国际避税与反避税措施的研究

1、国际避税与反避税措施的研究论文题目:(中文国际避税与反避税措施的研究(英文The Research on the Issues of International Tax Avoidance and the Method ofAnti-avoidance所在院、系、所:公共管理学院专业名称:公共管理硕士(MPA指导教师姓名职称:张余文副教授论文主题词:国际避税;反避税;对策学习期限: 2004年3月至2006年3月论文提交时间: 2005年11月25日国际避税与反避税措施的研究摘要跨国公司的国际避税手段主要是纳税人主体和征税所得客体之间的转移组合,而形成的几种典型的国际避税方法:避税港避税、转让

2、定价避税、滥用税收协定避税和资本弱化避税。这些国际避税的方法和手段均是建立在各国税制差异和税收法律的漏洞之上,其行为虽不违法,但它引起了国际上资本的不正常流动,侵害了相关国家的税收利益。美国的西蒙·帕克和约汉·扎未克斯在2002年发布的一份调查报告表明,由于对进口商品的高报价,和对出口商品的低报价,使美国在2001年损失联邦所得税高达531亿美元。当一些高税负国家发现自己的财政收入顺着有形和无形的漏洞流出时,各种“亡羊补牢”的反避税措施便应运而生。美国是最早实行反避税的国家,早在一战时期,就开始了反避税立法,这些反避税措施主要是针对常见的国际避税手段而制定的。避税港对策税制

3、。美国为反避税港避税,明确规定:凡是受控外国公司(包括在避税港设立的由本国居民直接或间接控制的外国公司的利润,不论是否以股息分配形式汇回母公司,都应计入美国母公司的应纳税所得征税反转让定价税制。反转让定价税制的关键是对转让定价的调整,美国总结出三类调整转让定价的方法:比较价格法、比较利润法,、预约定价法。反滥用税收协定的措施。一是在国内立法中制定目的在于反滥用税收协定的特殊条款,如瑞士在1962年出台了防止税收协定滥用法。二是在税收协定中列入反滥用协定的特殊条款。资本弱化税制。资本弱化税制是把企业从股东,特别是国外股东处借入的资本金中超过权益资本一定限额的部分(中国对关联企业间贷款限额为注册资

4、本金的50%,从税收角度视同权益资本,并规定这部分资本的借款利息不得列入支出。国际盛行的避税浪潮同样不会放过中国,我国在加入WTO后,市场进一步开放,市场准入度加深,外商投资领域、地域、股权进一步扩大,跨国公司更多地进入我国。截止2005年1月底,全国累计批准设立外商投资企业512504个,国际避税与反避税措施的研究合同外资金额11094.45亿美元,实际使用外资金额5661.96亿美元。外资的引入,带来了资金、先进的技术和管理经验,也带来了严峻的“三资企业”避税问题。根据2003年的年度所得税汇算清缴情况,这些外商投资企业平均亏损面达到51%到55%。广泛存在的避税活动导致我国涉外税收收入的

5、大量流失,使与之合资或合作的中方投资者权益受损,更为严重的是使我国鼓励投资的税收优惠政策失去实际意义。它干扰了税收公平原则的实现,使诚实的经营者处于不利的竞争地位,从而可能引发新的更大规模的避税活动。我国的反避税法规从1991年的中华人民共和国外商投资企业和外国企业所得法(以下简称所得税法开始,我国相继发布了一系列涉外税收法律法规,税务机关的反避税工作取得了一定成效,但相对而言,我国的反避税工作还存在一些问题,主要表现在:一是反避税税制立法权威不高,存在着与上位法的冲突。主要是国家税务总局2004年发布的关联企业间业务往来税务管理办法(国税发2004143号第28条规定的对关联企业转让定价的调

6、整方法中,规定税务机关可以根据情况自行选择合适的调整方法,而所得税法及其实施细则中不仅规定了对关联企业的转让定价的调整方法,而且还规定了具体的调整方法的使用顺序:即独立价格法、再销售价格法、成本加利润法及其他合理的方法。很明显,法未修订,而规程已改,留下了规定和法律的冲突的隐患。二是预约定价税制程序繁琐,总局授权不明,基层税务机关缺少开展预约定价的积极性。国家税务总局在2004年发布的关联企业间业务往来预约定价实施规则(试行(国税发2004第118号中规定的双边和多边预约定价谈判,从立项、审查、会谈到最后的结论,无不要上报国家税务总局,层层上报的繁琐体制设计,使基层税务机关对预约定价是望而却步

7、。而且,总局对基层税务机关在谈判中价格约定的授权不明,一方面基层税务机关对能把价格谈到什么程度才算是维护了国家的税收利益,心中没谱;另一方面也为预约定价的滥用埋下了隐患。三是“二免三减半”在一定程度上刺激了涉外企业避税行为。所得税法第8条规定,对生产性外商投资企业,经营期限在十年以上的,从开始获利的年商务部新闻办公室,2005年1月全国吸收外资情况,载于商务部网站, 2005年2月。蒋潇菁,外资企业“长亏不倒” 中国掀起“反避税风暴,载于中国新闻网,2005年6月国际避税与反避税措施的研究度起,实行“二免三减半”。按照这一规定,涉外企业最有利的选择是推迟获利年度,把减免期尽可能往后推,留待以后

8、享用,这样是把税收优惠用到了骨子里。这样,本来限定的减免期限,免二年,减半征收三年,在“获利年度”开始执行这一规定的冲击下,变得没有了可控性,企业盈利似乎成了遥遥无期的事了。即使有一天,税务部门对其进行反避税调查,涉外企业也会有对其关联销售价格给出一大堆的理由,因为很多时候,产品的价格是不具有可比性的,特别是在一开放的市场环境中,任何一个因素都可以成为价格变动的理由,这样税务机关完全处于一种信息不对称状态,要想完全调查清楚企业的价格信息,那将是一个费神的事情,即使调查清楚,但调整的所得依然可以享受减免税规定。四是查询掌握国际市场价格资料的渠道不畅。国际反避税的价格信息是关键,目前,基层税务机关

9、反避税中面临的最大阻碍是无法获取真实的价格信息,而国家税务总局仅仅依赖的价格信息情报交换机制,不仅费时、费力,而且还不一定有满意的结果。五是地方政府对国际反避税的认识存在偏差,干扰了税务机关正常开展反避税工作。地方政府出于政绩的考虑,认为反避税会影响外资的引进,妨碍地方经济的发展。六是涉外企业会计报表的注册会计师审计流于形式。涉外企业的年度会计报表必须经注册会计师审计,而目前由于各会计师事务所为了争取客户,放宽审计标准,使这种审计查不出任何问题,反而成了会计师事务所挣钱的手段。针对我国国际反避税工作中存在的问题,根据国际上反避税工作的成功经验,笔者认为我国应从以下几个方面加强反避税措施:一是完

10、善修订税法,将“二免三减半”修订为“免税五年”,免税期从投产之日计算,这样反过来刺激外商尽快盈利,以充分利用免税优惠;将关联企业转让定价的调整方法由按独立价格法、再销售价格法、成本利润法、及其他合理方法的使用顺序,修订为“由税务机关根据情况选择合适的调整方法。并相应把一些在反避税实践中相对成熟的规章制度,上升为法律,减少规章制度的混乱与冲突。国际避税与反避税措施的研究二是简化预约定价程序,鼓励单边的预约定价安排。将预约定价安排的审批权限最好放在省级税务机关,明确基层税务局在预约定价谈判中的自由裁量权力。鼓励单边的,税务机关和企业间的预约定价安排,企业的价格得到了税务机关的认可,也就没有了转让定

11、价的调整,因此,单边的预约定价安排不会造成国际双重征税,因为签订了协议,只要双方严格履行,就不存在单边调整价格。三是建立有效的国际税收信息收集机制。针对我国税务机关缺少税务情报,信息不足,不了解国际市场资料的情况,应建立专门的国际反避税信息系统,搞好国内情报交换和国际税务信息的搜集工作。可考虑由国家税务总局成立税务信息情报中心,建立起税收信息网络。一方面组织协调国内地区间的情报交换工作,另一方面利用驻外机构、网络、媒体,以及与国外税务机关的沟通,全方位,多角度的收集税收情况。同时,定期将收集到的资料发送到基层税务机关,为基层税务机关提供可参考的第一手反避税信息资料。四是在税法中明确纳税人的举证

12、责任。在反避税立法中将举证责任转移给纳税人,如果纳税人对税务机关的核定或调整提不出相反的充分合理的证据,则须以税务机关的决定缴纳税款,而税务机关无须进一步调查证据。采取这一原则,纳税人会主动提供相关资料,有利于税务机关及时掌握真实情况。五是加强反避税宣传,争取地方政府的配合。六是争取注册会计师主管部门的支持,对会计师事务所为涉外企业出具虚假审计报告,应追究会计师事务所的法律责任。避税是一个长期存在的现象。从国际、国内的避税与反避税的情况来看,面临的形势非常严峻。必须不断注意这一领域的新动向,随时注意各种避税新手法的出现和运用,以便及时采取有效措施和对策,才能在反避税斗争中处于主动地位,更好地维

13、护国家利益和促进对外经济的发展。关键词:国际避税反避税对策国际避税与反避税措施的研究AbstractThe main method of the multinational corporation avoids taxes is the combination of the shifting of taxpayer and taxation object , the combination forms several kinds typical method of international avoid taxes: tax heaven , the transfer pricing , th

14、e tax treaty abusing , and the capital attenuation.The methods of international avoid taxes are based on the difference of various countries' tax system and the taxation loophole. Although , the avoidance behavior is not illegal, but it caused abnormal flowing of international capital , it has v

15、iolated the correlation country s benefit. US' Simon Parker and John s investigation result which issued in 2002 indicates that , because of the high quoted price on import and the low price on export commodity , US has lost 53.1 billion US dollars federal enterprise tax in 2001 .When the govern

16、ment with higher tax burden discovered that their own financial revenue has flowed out in the visible and the invisible loophole , all kinds of anti-avoidance methods arise at the historic moment. US is the country which implements most early anti-avoidance, as early as in World War One . These anti

17、-avoidance measures mainly are aimed at common method of international avoidance.The taxation of Anti-avoidance of tax heaven, for the tax heaven , US explicitly stipulated: the foreign corporation being controlled(including the corporations established in tax heaven directly or indirectly controlle

18、d by us inhabitants ,whether its profit was remitted with dividend assignment form to the parent company or not , all should be included in the American parent companys dutiable obtained to be supposed to pay taxes.The taxation of anti-avoidance of transfer pricing . The key of this tax system is th

19、e adjustment to the transfer pricing . US summarizes three kind of adjustment methods to the transfer pricing : Compared with price method, comparison profit method, advance price arrangement .The taxation of anti-abusing of tax treaty . US adopts the measure of国际避税与反避税措施的研究anti-abusing includes: th

20、e first, formulates special provision of anti-abusing in the domestic legislation .The second , reaches an agreement on the special provision of anti-abusing in tax treaty .Capital attenuation tax system. The part of the loan from the shareholder ,specially from the overseas shareholder place , whic

21、h surpassing ownership interest s certain quota( Chinese set the quota as 50% , is regarded as rights and interests capital.The loan interest of this part is not included in the disbursement.The tide of international tax avoidance does not let off China . After joining WTO, Chinese market opens furt

22、her, market access deepens, the foreign investment further expands . More multinational corporation enters our country. Cuts off in January, 2005, 512,504 foreign investment enterprise have been authorized , the amount of contract foreign capital reach to 1109.445 billion US dollars, the amount of f

23、oreign capital actually in use is 566.196 billion US dollars .The foreign capital has brought the fund, the advanced technology and the managerial experience, also brought the problem of tax avoidance in joint venture enterprise , according to Statistical data 2003 , these foreign investment enterpr

24、ises average losses achieve 51% to 55%.The widespread existence of tax avoidance causes revenue massively to drain, causes Chinese investors rights to injury , what is more serious is that causes the tax preferential policy which encourages foreign investment to lose the practical significance. It h

25、as disturbed the fair principle realization, causes the honest operator to be at the disadvantageous competition position, thus is possible to initiate newly large-scale avoidance.From 1991, our country has issued a series of tax laws and regulations to anti-avoidance, such as "People's Rep

26、ublic of China Foreign merchant Investment Enterprise And Foreign Enterprise obtained tax law" ( hereafter refer to as "Obtained Tax law" ,the work of anti-avoidance has obtained certain result, but relative said, some problems still exist, mainly displayed in:The first is the rules a

27、nd regulations which used in countering tax avoidance, exists conflict with up position law. Mainly is the national tax bureau in 2004 issues国际避税与反避税措施的研究"Connection Enterprise Inter-trade Management Regulations" (the national tax bureau sent 2004 143 ,the 28th stipulates the adjustment me

28、thod to transfer pricing ,and authorizes the tax officer may choose the appropriate adjustment method voluntarily according to the situation, but "Obtained Tax law" and its implementation regulation not only had stipulated adjustment method, moreover also has stipulated the adjustment meth

29、od using order: Namely the independent price method, resells price method, the cost again adds the profit method and other reasonable methods. Obviously, the law has not revised, but the regulations changed, have left hidden danger of conflict between the stipulation and the law.The second , the pro

30、cedure of advance price arrangement is tedious, the National Tax Bureaus authorization is unclear. the local tax institution lacks of enthusiasm in using the advance price arrangement . The National Tax Bureau issues "the advance price arrangement regulation in Connection Enterprise s inter-tra

31、de i"(implementation (the National Tax Bureau 2004 118 regulates the procedure of bilateral and the multilateral negotiations ,in which ,setting up item, examination, negotiations and final conclusion, must report to the National Tax Bureau , tedious procedure causes the local tax bureau shrink

32、 back at the sight to the advance price arrangement . Moreover, the Nation Tax Bureau s authorization is unclea r to the local tax bureau in the negotiations. On the one hand ,in what degree the local tax bureau could decides the price to maintain the national benefit, it is unsure; On the other han

33、d ,a hidden danger has been left ,that is abusing advance price arrangement.The third ,"two years exempts three years halves" stimulates in the certain degree foreign investment enterprise to avoid taxes. The 8th stipulation in "Obtained Tax law" regulates the production foreign

34、investment enterprise, which management deadline in ten year above, from starting year which makes a profit, implement "two years exempts three years halves". According to this stipulation, the enterprise most advantageous choice is to postpone making profit year, it will reduce the making

35、 profit time toward to boost as far as possible.Thus, exempts for two years, halves levies for three years, in "makes a profit the year" to start to carry out under this stipulation impact, will change the controllability国际避税与反避税措施的研究as if, the enterprise profit has become a never matter.E

36、ven if one day, the tax affairs department carries on to anti-avoidance investigation, the enterprise is able to give a big pile of reason to the connection selling price , every so often, the product price does not have commeasure, specially in an opening market environment, any factor may become t

37、he reason of price change. Thus, the tax officer is in one kind of information unassymetrical condition completely, investigating clearly the price information, will be a matter .Even if investigates clearly, but adjusted obtained still may enjoy the tax exemption ,this is also a stimulation.The fou

38、rth, the channel of inquiring price about world market is impeded. The price information is a key to international anti-avoidance, at present, the local tax bureau faces a biggest hindrance ,that is unable to gain the real price information. But the National Tax Bureau relies on merely price informa

39、tion exchange mechanism,it not only is time-consuming, takes the trouble, more over also not necessarily has satisfaction the result.The fifth, the local authority has a understanding deviation, they thought that anti-avoidance disturb economic normal development. The local authority stemming from t

40、he achievements consideration, thought anti-avoidance affect the foreign capitals introduction, it places hinders to economic development.The Sixth, the audit of foreign investment enterprise accountant report becomes a mere formality. The enterprise's year accountant report have to pass through

41、 CCPA audit, but at present because each accounting firm in order to strive for the customer, relaxes the audit standard, causes this kind of audit not to be able to find out any problem, instead ,the audit has become the method making money.In view of the question which exists in China, according t

42、o international success experience, the author thought China should strengthen from following several aspects :First, consummates the revision of tax law, "two year exempt three year halves", the revision will be "the tax-free five years", the tax-free time will be from productio

43、n date , like this in turn , it will stimulate the foreign merchant to gain as国际避税与反避税措施的研究soon as possible, in order to full use tax-free preferential benefit; Revising the using order of the adjustment method of transfer pricing .The revision will be "chooses the appropriate adjustment method

44、 from independent price method, resells price method, the cost again adds the profit method and other reasonable methods, by the tax officer according to the situation. And correspondingly rise some relatively mature rules and regulations in the practice to a law, reduces the conflict between regula

45、tions and law.Second, simplifying the procedure of advanced price arrangement, encouraging the unilateral advanced price arrangement . Placing the approval jurisdiction of the arrangement on the local tax bureau level. clearing the local tax bureau's authority in the advanced price arrangement n

46、egotiations freely. Encouraging unilaterally, the local tax bureau and enterprises' appointment. The enterprise's price obtained the local tax bureau approval, the price also did not to be adjusted, therefore, the unilateral advanced price arrangement does not create the international double

47、 taxation, because of the signature of the agreement, so long as both sides strictly fulfill, the price does not have the unilateral adjustment .Third, establishes the effective information mechanism of international tax revenue. In view of Chinese local tax bureaus Lacking of the price information,

48、 understanding the international market situation, China should establish special international information system, do well the domestic intelligence exchange and the international tax information collection. China may establish the tax information center by the National Tax Bureau. On the one hand,

49、 organizes information exchange work in the domestic sector, on the other hand, using Chinese abroad organization, the network, the media, as well as with overseas tax institution, omni-directional, multiple perspectives to collect tax information. At the same time, regularly transmits the informati

50、on to each local t ax bureau, provides first hand information for the anti-anvoidance.Fourth, clears the taxpayer responsibility to present evidence in the tax law. if the taxpayer cannot propose the opposite ample reasonable evidence to the tax officers checking or the adjustment, then must pay the

51、 tax by the tax officers国际避税与反避税措施的研究decision. The tax officer does not need further investigation for evidence. Adopts this principle, the taxpayer can provide the correlation data on own initiative, is advantageous for tax officer to promptly get the real information.Fifth, strengthens the anti-av

52、oidances propaganda, strives for the local authoritys coordination.Sixth, wins over the support of the department responsible for CCPA. The accounting firm that has written up the false report of audit for the foreign investment enterprises, should be investigated for the legal liability.Tax avoidan

53、ce is a long-standing phenomenon. From international and domestic situation, China faced with the situation is extremely stern. Must pay attention to unceasingly new trend in this domain, pays attention to each kind of new method appearance and utilization to tax avoidance ,promptly takes the effect

54、ive action and the countermeasure, be in the initiative position in the struggle to tax avoidance, maintains the national interest and promotes economy development well.Key words: International tax avoidance Anti-tax avoidance Counter-measure国际避税与反避税措施的研究前言随着国际化和跨国公司的迅猛发展,跨国纳税人来自国际避税的潜在收益也随之增加,跨国纳税人

55、不遗余力研究各国税收间的差异和法律上的漏洞,以合法方式规避税收来达到减轻税负的目的,使得国际避税手段的运用越来越广泛,国际避税活动规模越来越大。目前,跨国公司的国际避税手段主要是纳税人主体和征税所得客体之间的转移组合,而形成的几种典型的国际避税方法:避税港避税、转让定价避税、滥用税收协定避税和资本弱化避税。这些国际避税的方法和手段均是建立在各国税制差异和税收法律的漏洞之上,其行为虽不违法,但它引起了国际上资本的不正常流动,侵害了有关国家的税收利益。按照西蒙·帕克和约汉·扎未克斯在2002年发布的一份调查报告表明,由于对进口商品的高报价,和对出口商品的低报价,使美国在2001

56、年损失联邦所得税高达531亿美元。当一些高税负国家发现自己的财政收入顺着有形和无形的漏洞流出时,各种“亡羊补牢”的反避税措施便应运而生,国际避税与反避税的斗争已成为经济领域中的“世界大战”。美国是最早实行反避税的国家,早在一战时期,就开始了反避税立法,这些反避税措施主要是针对常见的国际避税手段而制定的,主要有反避税港税制、反转让定价税制、反滥用税收协定税制和反资本弱化税制。国际盛行的避税浪潮同样不会放过中国,我国在2001年加入WTO后,市场进一步开放,市场准入程度加深,外商投资的领域、地域、股权进一步扩大,跨国公司更多地进入我国。“截止2005年1月底,全国累计批准设立外商投资企业51250

57、4个,合同外资金额11094.45亿美元,实际使用外资金额5661.96亿美元。”。外资的引入,带来了资金、先进的技术和管理经验,也带来了严峻的“三资企业”避税问题。国家统计局在2005年5月23日公布的最新统计结果显示, 1至4月份,全国规模以上工业企业实现利润3893亿元,比去年同期增长15.6%;而外商及港、澳、台商投资企业实现利润1075亿元,同比下降3.5%。“而根商务部新闻办公室:2005年1月全国吸收外资情况,载于商务部网站 2005年2月。国家统计局:2005年4月进度统计数据,载于国家统计局网站,2005年5月。国际避税与反避税措施的研究据2003年的年度所得税汇算清缴情况,

58、这些外商投资企业的平均亏损面达到51%到55%。”一方面是经营生产欣欣向荣,一方面是财务数据长期亏损高悬。国家税务总局国际税务司副司长王裕康在谈到我国“三资企业”的亏损问题时说:“我们认为亏损企业里面,有2/3属于非正常亏损。造成非正常亏损的主要手段之一就是通过转让定价把利润转让出去。我们保守估计,每年转让定价避税的税款损失有300亿元”。即使在经济最具活力的深圳等地,外资企业的亏损面也在50%左右。据2000年所得税汇算清缴统计,珠海市市区涉外企业只有342户是盈利的,亏损面高达83.8%,而许多亏损企业的投资增长率平均每年都达到30%以上;据上海有关方面估计,2001年该市48家增资的外资

59、企业中,有20家企业股权变更,其中外资在增资中比例上升的有14家之多;苏州有1万家外企,“亏损”的有7000家以上。广泛存在的避税活动导致我国涉外税收收入的大量流失,避税活动给我国税收利益造成了巨大损害,同时,也使与之合资或合作的中方投资者权益受损,更为严重的是使我国鼓励投资的税收优惠政策失去实际意义。它干扰了税收公平原则的实现,使诚实的经营者处于不利的竞争地位,从而可能引发新的更大规模的逃避税收活动,最终影响我国市场经济的健康发展。从我国涉外税法的实践来看,国际避税的做法在我国都有不同程度的运用,并且避税的规模在逐年扩大。有鉴于此,对国际避税的各种方法和国际反避税的措施进行研究,采取防止国际避税的相应措施,并不断完善我国涉外税收立法,就成为我国的当务之急,这也是本文的写作目的之所在。蒋潇菁:外资企业“长亏不倒” 中国掀起“反避税风暴,载于中国新闻网,2005年6月。朱继东:中国税制改革直击跨国公司避税软肋,载于北京青年报,2005年6月7日。国际避税与反避税措施