江财国际-国际税收期末-小组论题整合版

1、目 录1.The analysis of tax evasion of foreign enterprise12.present station of foreign-invest enterprises tax avoidance in China13.The situation of anti-tax avoidance and existing problem24.Suggestion and measure for anti-tax avoidance35.The abuse of international tax avoidance tax treaty56.Harmful Tax

2、 Competition and countermeasures of International Tax Heavens77.The current situation and development suggestions of APA in the international.98.The Impact of Electronic Commerce on International Taxation Rules and Countermeasures for It129.The Content and Development Process of the OECD Model Treat

3、y1410.Taxation Impact on International Capital Inflow171. The analysis of tax evasion of foreign enterprise Introduce :Along with our country opening to the outside world and the rapid development of market economy, espe

4、cially after joining the WTO, the influx of foreign investment has become the beneficial supplement of China's economic growth and tax revenue growth. But at the same

5、 time, tax avoidance of the enterprises with foreign investment is becoming more and more outstanding. It has seriously damaged the interests of our country due to the huge loss of tax revenue. it has dest

6、royed the market mechanism of fair competition. What is more , it has also influence the investment environment in our country and lessened the reputation of Chinese foreign trade. Therefore, todays topic up for discussion in our group is “ Tax Avoidance Situation of Foreign Investment and Analysis

7、of Countermeasure in China”  First of all, we need to clear that the term tax avoidance must be distinguished from tax evasion, which is illegal and usually involves either fraud or the intentional nondisclosure of income. Tax avoidance means transactions or arrangements entered into by a taxpa

8、yer in order to minimize the amount of tax payable in a lawful fashion.2. present station of foreign-invest enterprises tax avoidance in ChinaNow, I will introduce you the present station of foreign-invest enterprises tax avoidance in China. First is the size.The foreign-invest enterprises tax accou

9、nt for important position in Chinese economy with the pace of opening-door policy and reform of the economic system.this picture we can see, Foreign-investment has soared from 1979 to 2004. The cumulative foreign investment approval 51 m, the total use of foreign capital amount is $562.1 billion. Es

10、pecially the actual pinch of $52.7 billion in 2002, for the first time beyond the United States become the world's largest country by foreign investment. Now, the amount has reached to $119.5 billion in 2014.Although large foreign investment enterprises in China, the overall tax burden is low. F

11、or an example in 2013, the total national tax is $2.0461 trillion, the foreign investment tax accounted for 20.9%. At the same time, the total output of foreign investment accounted for 30.64%, and the total import and export accounted for 55.48%. It means that foreign investment enterprises account

12、 for one-third of the country's total output, and account for more than one-second of the countrys total import and export, just create one-fifth of the country tax. It is easy to see that the overall tax burden of enterprises with foreign investment is low.Well, what causes this situation? Obvi

13、ous, it is tax avoidance.In China, most foreign investment enterprises have been losing much money but not collapse. This is a kind of abnormal phenomenon. Because most foreign investment enterprises transfer the profits out by transfer pricing. In fact, foreign-invest enterprises tax avoidance in C

14、hina is an “open secret”.3. The situation of anti-tax avoidance and existing problemWhat I want to introduce in this part is the situation of anti-tax avoidance and existing problem. To make this part easily understandable, I dived it into two section. The first section is the situation of anti-tax

15、avoidance and the second section is some existing problem on the anti-tax avoidance work. As a matter of fact, our government realized the important of anti-tax avoidance until 1991 and did so many works to ease and solve the problem of anti-tax avoidance. The work mainly focus on the law and tax ad

16、ministration. First of all, from 1991 China have published so many tax laws、rules and tax policy for anti-tax avoidance. For instance, The foreign investment enterprise and foreign enterprise income tax law (in 1991). Affiliate business appointment pricing implementation rules (in 2004) Affiliated e

17、nterprise of business tax management discipline ( in 1992),etc. Except of this tax law, Chinese government also completed the tax rules and tax policy. To know the exactly numbers of taxable business, formulated a strict tax system and the law give more rights to tax department to check the company

18、about tax. Meanwhile they have formulated a more strict tax system to avoid affiliated enterprise tax avoidance with transfer pricing method.To fight with the international tax avoidance, China also signed so many tax treaty with other country until now. On the other hand, china also put effort on t

19、ax administration. If the tax law is the basement of anti-tax avoidance, then the tax administration is the sharp sword of anti-tax avoidance. Both of them is very important to anti-tax avoidance. To make this sword sharper, china got three mainly steps. The first step is to strengthen the managemen

20、t of oversea-founded enterprise. To service tax payer better SAT( state administration taxation) set a new tax management model. Besides tax department also changed their management style, make the taxation more efficiency and simplified the work of anti-tax avoidance. The second step is optimize th

21、e management way of international anti-tax avoidance. On the processes of anti-tax avoidance, tax department should connect the anti-tax avoidance and daily taxation management. Tax department of different area shared their taxation information with each other. So that, tax department improved the w

22、ork quality and efficiency of anti-tax avoidance. The last step is determine the anti-tax avoidance object reasonable. For tax department , how to find the tax avoidance is very difficult. If we check the company one by one, it will spend too much time on this job. So tax department focus on the com

23、pany, which losing money every year and earns a little but scale up all the time. In this way, tax department could find out which company is tax avoidance. It make their work more efficiency. After the first section, I want to introduce some existing problem of the anti-tax avoidance now. As I said

24、, we start our anti-tax avoidance work very late. Even we have did so many works in this short time, but it still have some problem and I conclude it as three parts. First of all, there is some cognitive problems of anti-tax avoidance work. In our country, east province did very well on the anti-tax

25、 avoidance. But some west and mid-west province didnt pay much attention on this problem. Some province even never check the taxation work, so that they could attract more company to set factory in here. Besides the tax department dont think the anti-tax avoidance is important. in their mind, tax av

26、oidance can not damage the tax income too much. However it could. The second one is the defect of legislation to anti-tax avoidance. Even we published so much laws about tax, the tax system still not completed. At the same time, the tax policy for foreign company and the policy for local company is

27、different. This situation provide a warm land to tax avoidance and difficult to prevent. The last one is the lack of relevant information and professionals. Our country study the anti-tax avoidance problem from 1991, but the tax avoidance have developedHundred years. We cannot get enough information

28、 about tax and tax avoidance. Besides, our college dont have the ability to train enough professional student to anti-tax avoidance. After my analysis, we can know about the situation of anti-tax avoidance and some existing problem roughly.4. Suggestion and measure for anti-tax avoidance Firstly we

29、need to know the essence of the tax evasion. A good understanding is crucial. About the essence, transnational corporation use the international tax evasion in China.In the second hand, we need to know the inevitability and rationality of this phenomenon.After the economic developed, this phenomenon

30、 is on autopilot. Along with the global economic integration progress, the transnational corporation will exist. The transnational corporation will face a lot of different tax environments, tax evasion will exist forever. So we need to improve our anti-tax avoidance skills and laws forever.Finally w

31、e need to observe calmly the tax avoidance, because corporation will not use the illegal way to avoid tax, they will use more legal and convert way to avoid tax. Sometimes they will pay a lot to hire the international consulting company to make a very detailed tax avoidance plan.Next we can talk abo

32、ut the foreign anti-tax avoidance. There are about two points.a) The foreign countries want to share the profit with the investing country.b) The foreign countries will limitedly admit the foreign investor get more profit from the international tax avoidance,Comparing with the foreign anti-tax avoid

33、ance, the Chinese anti-tax avoidance are about six principles.1. The principle of equality of treatment. The government need to treat the transnational corporation like the domestic corporation,2. The principle of planned arrangement: The government can make the tax adjustment only when they have a

34、planned arrangement.3. The principle of reasonable pricing and gains: first we need to give the company enough profit space, and we also need to ensure our tax income have no loss.4. The principle of operability: Our anti-tax avoidance law need to be convenient for the corporation. Only when the law

35、 is enough simple to obey, the corporation will not have the resist mind.5. The principle of rationality: The government need to have a rational plan for the tax adjustment and arrangement, we need to recognize the effort of companies.6. The principle of centralized management: The government face t

36、he tax management, they need to divide the management for several levels. For example , the Chinese government can divide four levels such as : country, province, cities, district. There are also another way to divide. This way is a better way. They can focus on the big corporation , they can divide

37、 the parts by the big domestic companies ,transnational corporations and so on.Now we can have some discussions about the anti-tax avoidance. The main countermeasures about the tax avoidance are about five methods.i. The government should build a more completed tax law system. ii. The government nee

38、d to enhance the legal authority , it is based on the analysis of Chinas present policy authority weakening reason. To strengthen the supervision of transnational corporation tax avoidance. iii. The government need to improve some laws, first the principle need to be clear and completed. Next the de

39、sign of the law need to be scientific ,our purpose is to pursue the burden of taxations “longitudinal moderate” and “horizontal equity” The longitudinal moderate is that tax collector should abstemiously levy the tax. The horizontal equity is that the tax collector need to care about the uniformity

40、of the tax object and also need to pay attention to discriminate.iv. Clear and adjust the tax preferential policy, preventing the illegal reduction and exemption.v. Strengthen the supervision and the disposition of the taxation. The government also need to improve the transfer pricing tax system.The

41、re are all the five main countermeasures.Summarize To summarize our project on foreign-invest enterprises tax avoidance research. At the beginning we developed the definition of tax avoidance, also described the harmful aspect brought by tax avoidance. Such as affect our countries finance budget, de

42、stroy tax balance to take the necessary element of Chinese anti-tax avoidance. For the following part we described the problems existed in Chinese foreign-invest enterprises current situation. Although foreign-invest enterprises have great contribution to our tax revenue, they still have very low to

43、tal tax load. We also delivered the characteristic and influence brought by the foreign-invest enterprises tax avoidance. At the same time, we put forward some methods about international tax avoidance, such as get rid of taxpayers identity, transfer pricing and tax shelter, which has strong hidden

44、element but being used every place and every time. After that we talked about the main solvencies which has taken by China and the existing problems with these solvencies. It can be divided by knowledge, law and regulation three aspects. Finally we make several main ways to deal with this situation.

45、 Foreign-invest enterprises tax avoidance is always the hot issue all over the world. Our countrys anti-tax avoidance project is mainly developed with the pace of opening-door policy and reform of the economic system. However because of our slow start, the gap with international level still exist ob

46、viously.Meanwhile, with the rapid development of international economic globalization and multinational companies, international tax avoidance is getting much more complex. After our research, we could make these following conclusions:Firstly, China has thought highly of foreign-invest enterprises t

47、ax avoidance project, but it doesnt mean this problem has been solved efficiently.Secondly, learn from western highly developed countries anti-tax avoidance experience is a good method to improve our countries work standard. Thirdly, in consideration of our immature of tax rules and own market econo

48、my, the battle between two sides is long term project. Chinese enterprises is growing up everyday, ecological environment deterioration is also getting severely. Under the condition of huge size of foreign exchange reserves and frequent banking systems cash flow, China should adjust foreign-invest p

49、olicy more quickly. On one hand, we must push the process of open-door policy, on the other hand, unify the tax rate and pre-tax deduction standard of different enterprise as soon as possible. Tax preference should be guided by industries and techniques, tax differential policy should also be the po

50、werful method of bring in advanced techniques, establish national brands, encourage independent innovation and environment protection.With all the effort we did for this project, we learned a lot about tax avoidance and anti-tax avoidance. Things can be totally different with everyones hard work in

51、maintain our countrys tax balance. Therefore, we firmly believe that Chinese future can be much more brighter if people could realize these tax problems, and try to protect our tax justice. As a conclusion, anti-tax avoidance needs everyones effort, Chinese tax protection should be brought out by Ch

52、inese. Once we get this information, tax-avoidance wont be so severe. Think from own problems, take advantage of other advanced experience, our anti-tax avoidance project will finally win.5. The abuse of international tax avoidance tax treaty1.Whats International Tax Avoidance?International Tax Avoi

53、dance, International Tax Avoidance refers to transnational taxpayers to use two or more than two International Tax law and the difference of Tax treaty, loopholes and defects and exceptions, avoid or reduce the total Tax obligations. Tax is the taxpayer, tax payment main body) and levy object (tax)

54、for class certificate. To evade taxes, therefore, must avoid becoming a taxpaying subject and object. Using the difference of national tax law, multinational taxpayers with a variety of tax legal means across the territory of the public, through taxation main body and object of transfer or not trans

55、fer to reduce the tax burden on the international behavior.3.The abuse of international tax avoidance tax treaty.The OECD agreement about tax for income and property, and no abuse of tax treaty this concept. But, in fact, the OECD's identity the connotation of the concept, namely "residents

56、 through legitimate companies in another country or region to obtain cant directly obtain the interests of the". Although the OECD believes artificially set up a company in another country or region to obtain should not belong to the interests of the tax is not correct, but it is international

57、tax planning is a kind of widely used methods. In this way, using different income tax system and tax jurisdiction, to min the tax of the taxpayer.The impact on the abuse of tax treaty although there are different views, but one thing is clear: the abuse of tax treaty did lead to many countries (esp

58、ecially the income source country) the loss of tax revenue.4.1.Setting direct conduit company5.Tax related issuesOutside for the transfer of equity proceeds remitted payment certificates, payment unit b generation of D company has made a claim to the competent tax authority to issue tax-free. Reason

59、 is: according to the China and Barbados "article 13 property benefit" the provisions of the tax treaty, the equity transfer section, a $45.968 million tax should be only in Barbados.5.1.Stepping-stone modelstepping-stone company is refers to between two companies, get relevant preferentia

60、l tax treaty of two or more than two established in different agency agreementsstepping-stone companies needs more than two countries to set up subsidiaries to take advantage of the two tax treaty signed by relevant countries. It is actually a kind of direct company with the combination of transfer pricing, tax havens tax shelters, belongs to a high ta