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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
2、主要手段。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./././go.asp；反避税对策Discussion on the international tax avoidance and anti-avoidanceAbstractIntern
3、ational 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 countrys tax revenue
4、 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 fig
5、ht 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 me
6、ans 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 cond
7、uct 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-Agr
8、eement, 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
9、 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81.1 国际避税的概念和特点81.2 国际避税与国际逃税的区别91.3 纳税人进行国际避税的主要方式10第二章 国际反避税概述142.1 国际反避税的概念142.2 国际反避税的立法基础142.3 反避税的措施152.4 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223.1 国际国内现状223.2 我国反避税存在问题24第四章 反避税对策284.1 提高税务人员对反避税工作的认识284.2 完善相关税收法律规定，建立涉外税收信息
10、库284.3 发挥会计师事务所在反避税工作中的作用294.4 提高税务征管人员素质304.5 加强反避税宣传314.6 采用积极的科学的方法加强反避税工作，建立反避税制度31结论34致谢35参考文献36附录37 Discussion on the international tax avoidance and anti-avoidanceContentsPREFACE7CHAPTER I AN OVERVIEW OF INTERNATIONAL TAX AVOIDANCE81.1 The concept and characteristics of international tax avoi
11、dance81.2 International tax avoidance and tax evasion of the distinction between international91.3 Taxpayers for the main form of international tax avoidance10CHAPTER II AN OVERVIEW OF THE INTERNATIONAL ANTI-AVOIDANCE142.1 The concept of the international anti-tax avoidance142.2 The legislative basi
12、s for the international anti-avoidance142.3 The anti-avoidance measures152.4 The multilateral coordination and cooperation in the anti-avoidance19CHAPTER III OF INTERNATIONAL TAX AVOIDANCE AND ANTI-TAX AVOIDANCE SITUATION AND PROBLEM ANALYSIS223.1 Status of international and domestic223.2 Problems o
13、f Chinas anti-avoidance24CHAPTER IV ANTI-AVOIDANCE MEASURES284.1 Increase tax staff awareness of the work of anti-avoidance284.2 Improve the relevant tax laws, the establishment of foreign-related tax information database284.3 The accounting firms to play the role of anti-avoidance work294.4 Increas
14、e tax collection and the quality of personnel304.5 To strengthen anti-avoidance propaganda314.6 With a positive scientific methods to strengthen anti-avoidance work, to establish an anti-avoidance system31CONCLUSION34ACKNOWLEDGE35REFERENCES36APPENDIX37绪论少纳税，多获利是每一个纳税人所共同追求的目标,对于一个从事国际投资的跨国纳税人来说更是如此,
15、因此，纳税人千方百计的寻求减轻自己纳税负担的方法。但由于逃税为各国法律所禁止且受到严惩，越来越多的人把希望寄托在避税上。避税使一些个人和企业获得了巨大的、本不应获得的利益，相应的，也使有关国家的财政蒙受了巨大损失。为改变这种状况，许多国家开始积极寻找措施来遏制避税，1843年，比利时和法国签订了世界上第一个国际税收协定，标志着国际反避税正式步入历史舞台。 进入20世纪后，随着资本主义生产方式的壮大，国际贸易和投资迅速崛起，一方面，许多国家纷纷建立和健全税收制度，以便本国能够获得更多的财政收入；令一方面，各国不断完善的税法带来的沉重税赋则促使纳税人寻求更多更有效的避税方式。国际重复征税严重损害了纳税人的利益，而国际避税则使一国税收蒙受损失，谋求国际合作显得比以往更有必要。1920年召开的国际财政大会和1922年举行的国际经济会议就都强调了采取国际行动防止逃避税的必要性，并讨论了国际间税务关系协调的一系列问题以期待在国际税收课征方面取得突破。虽然该时期的合作因政治的动荡和各国对自己利益的计较而未能取得实质性效果但为以后的合作打下了基础。第一章 国际避税概
