我国外资企业逆向避税分析

随着世界经济全球化一体化的程度不断提高，外商来华投资日益增多，伴随着出现的逆向避税问题也日益严重。文章从对逆向避税的深入理解入手，分析我国外商投资企业逆向避税的深层原因．并在此基础上提出控制和防范我国外商投资企逆向避税的对策。     

避税概念探析

避税作为一种经济现象是社会经济发展到一定阶段的产物,是物质利益诱导和税法固有缺陷双重作用的结果.虽然避税与逃税在经济方面具有相同的特征,但二者在法律意义上有着本质的区别.避税是在遵守税法的前提下,利用税法的差异或缺陷进行的减轻税负、少纳税款的实践活动.我们应当正视避税的合法性和积极意义,并通过对避税问题的分析、研究加快税制建设与完善的进程.随着我国法制建设的加强,避税必然会成为政府和税务机关面临挑战的重要方面,因而对避税现象的研究,具有十分重要的现实意义.     

转让定价税制发展与借鉴研究

20世纪90年代以来,随着经济的全球化过程的加快,跨国公司迅猛发展,他们利用转让定价手段来避税的问题也越来越严重,这种现象引起了各国税务部门普遍的高度的关注。如何防范跨国公司利用转让定价避税,成为当前国际税法领域中的一个热点问题。本文旨在对国外转让税制发展的研究,观察其发展变化的轨迹,借鉴国际经验,提出几点完善我国转让定价税制的建议。     

企业所得税反避税:意义、措施与任务

反避税是我国企业所得税管理的一项重要任务,它涉及维护国家的税收权益,创造公平竞争的税收环境。从各国的情况看,反避税措施主要包括完善税收法规、针对某种避税形式制定特别反避税条款以及制定一般反避税规则。当前我国反避税主要应不断完善税法并加强反避税的队伍建设。此外,抑制国际避税应是我国今后反避税的重心。     

内部保险公司与避税

各国现行税法往往很难完全解决内部保险公司避税的问题。而在我国，税法中更是缺乏有关内部保险公司的规定。为此，有必要深入研究内部保险公司避税问题，制定较为完善的法律，并通过加强国际间的有效期商和合作，以期在最大程度上保护我国的税收利益。     

虚拟公司避税分析及对策

虚拟公司经营形式的特殊性，给税收工作带来许多问题，较为严重的虚拟公司的避税和逃税问题。应通过采取适当的电子商务税收原则、完善税务登记制度、完善现行税法、研究新的征管技术以及加强网络化建设的国际情报交流等方面，解决虚拟公司的避税问题。     

浅谈企业合理避税

随着社会法治程度的提高,人们法律意识的增强,偷逃税的成本也越来越高.于是,有些企业就在不触犯法律的前提下,通过企业事务的人为安排,利用税法的漏洞、特例和缺陷,进行避税以减轻其纳税义务.现代的合理避税,经过了长时间的发展,已经形成了自身独有的特点,在企业的发展过程中,发挥了不可替代的作用,中国的企业应不断加强对税法的学习,增强对企业合理避税的认识,并在实践中加以运用,使企业获得更大的发展.     

外资企业逆向避税研究

改革开放以来，我国在吸引利用外资方面取得了很大成绩，外资企业的数最也在急剧增加。这对我国弥补发展资金的不足，引进国外先进的管理、生产技术起到了积极的作用。但存在的问题也不少：由于我国现行涉外税收法规、政策还很不完善．加之税收行政管理手段落后、管理偏松、信息掌握不及时等原因，致使在获国兴办的外资企业避税行为严重。除国际避税中常使用的手段以外，在我国兴办的外资企业的逆向避税现象比较突出。     

国际税收筹划探析

本文从国际税收筹划的定义及特征出发,在对国际税收筹划、国内税收筹划以及国际避税进行比较界定的基础上,进而提出对国际税收筹划的法律取向。任何国家的法制建设都有一个逐步完善的过程,任何国家税法都不可能是十分健全和完善的,国际税收筹划就成为不可避免,换个角度看,税收筹划还能实现纳税人和国家双赢。我们只有承认它、正视它、研究它,才能尽快完善税法,堵塞漏洞。     

避税地避税及其防范

本文在对避税地的产生和发展,以及避税地对各国经济的危害进行深入研究并对世界各国应对避税地的措施进行比较分析的基础上,借鉴国际上的成功经验,对我国目前的跨国企业避税问题进行深入分析,提出了我国税制应对避税地的政策建议和税收征管上的改进措施。     

电子商务环境下的国际逃税与避税

由于电子商务的迅速发展和各国税收立法的相对滞后,电子商务逃、避税问题日益突出。各国根据电子商务环境下的国际逃、避税的新特点,在原有防范措施的基础上,采取了一些新的措施,如加强税务机关自身信息化建设、提高网络技术、推行电子商务税收登记制度、从支付体系入手解决电子商务税收的征管问题,加强国际间的交流与合作等。     

Government social media and corporate tax avoidance

With the advent of the new media era, government social media have become an important paradigm for social governance. We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ operation of government social media, the lower the degree of local enterprises’ tax avoidance, which works through reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance. Moreover, government social media play a substitution effect on tax enforcement and administration. We also find that government social media should focus on strengthening its official, formal and professional characteristics. Given the significant recent changes in how enterprises handle taxation, the proportion of information that taxation bureaus post on system operation should be appropriately increased.     

Distinguishing closely held companies for taxation purposes: The Australian experience 1930-1972

Early in the life of Australia's income tax, the government, sensitive to loss of taxation revenue through artificial arrangements to divert taxable profits from individuals to companies where they would be taxed more lightly, saw fit to provide a special taxation regime for closely held companies. From the first attempts by the government to distinguish closely held companies for tax purposes in 1930, until the final legislative changes in 1972, there arose a highly unsatisfactory situation in which taxpayers sought, through increasingly artificial means, to subvert the legislative purpose with the aim of tax avoidance. The government's response throughout was inadequate in a number of respects, and fuelled the fires of tax avoidance through inept drafting of the relevant legislation and delayed treatment of perceived abuses by taxpayers.     

国际反避税立法发展与困境的思考

随着国际避税现象的日益严重,各国政府认识到单纯依靠各国单方面的国内法措施,难以应对越来越复杂和精巧的各种国际避税安排。在现行国际税收规则难以被根本改变的情况下,只有加强国际合作,才能有效管制国际避税行为。各国在采取双边或多边合作,通过签订有关条约和协定进行反避税的过程中,既面临着困境,同时也为国际反避税立法及其未来发展提供了契机。     

A General Model of the Behavioral Response to Taxation

This paper generalizes the standard model of how taxes affect the labor-leisure choice by allowing individuals to change both their labor supply and avoidance effort in response to tax changes. Doing so reveals that the income and substitution effect of taxes depend on both preferences and the avoidance technology. Econometric analysis will not in general allow one to separately identify the two influences, unless one can specify observable determinants of the cost of avoidance. The effective marginal tax rate on working must be modified by the addition of an avoidance-facilitating effect, which measures how the cost of avoidance changes with higher income. This model provides a conceptual structure for evaluating to what extent, and in what situations, the opportunities for tax avoidance mitigate the real substitution response to taxation.     

Corporate tax avoidance: is tax transparency the solution?

Corporate tax avoidance has been a matter of considerable public attention, particularly since the 2008 global financial crisis. The nature of calls for tax reform and increased regulation, advocated most prominently by tax activists and NGOs, has revolved around transparency as a possible corrective to unacceptable tax avoidance, although there is no consensus as to what the term tax avoidance encompasses and when it becomes unacceptable. We examine two responses to calls for increased transparency about the tax affairs of multinational entities: firstly, country by country reporting that provides information to tax authorities, and secondly the UK requirement for publication of tax strategies, whereby large companies put information into the public domain. We find considerable misunderstanding about the benefits of transparency in this setting. By failing to consider the limits of transparency initiatives there is a risk of dysfunctional consequences, for example additional costs in providing and processing additional information, the prospect of increased disputes as new information generates new misinterpretations and uncertainty in determining the final tax position. There is a risk that greater disclosure will not effectively address concerns about unacceptable corporate tax avoidance.     

我国税收情报交换中存在的主要问题及建议

税收情报交换是目前跨国税收征管合作中最重要和最有效的手段之一,对发现和查处跨国偷避税行为具有不可替代的作用。本文首先介绍了我国税收情报交换工作的特点,然后对存在的问题提出了有针对性的解决方法。     

Globalisation,taxation and inequality

Today's tax systems, in which value-added taxes and payroll taxes play a prominent role, are largely creations of the 1950s. We need to invent modern tax systems adapted to the reality of the 21^st century: the growing importance of capital and the rise of inequality. This article reviews some of the challenges involved with increasing the progressivity of tax systems in a globalised world and discusses how these challenges could be overcome. I make the case for new and more ambitious forms of international cooperation and for modern forms of wealth taxation.     

International Corporate Tax Avoidance Practices: Evidence from Australian Firms

This paper examines the international corporate tax avoidance practices of publicly listed Australian firms. Based on a hand-collected sample of 203 publicly listed Australian firms over the 2006–2009 period (812 firm-years), our regression results indicate that there are several practices Australian firms use to aggressively reduce their tax liabilities. Specifically, we find that thin capitalization, transfer pricing, income shifting, multinationality, and tax haven utilization are significantly associated with tax avoidance. In fact, based on the magnitude and significance levels of the regression coefficients in our study, thin capitalization and transfer pricing represent the primary drivers of tax avoidance, whereas income shifting and tax haven utilization are less important. Finally, our additional regression results show that tax havens are likely to be used together with thin capitalization and transfer pricing to maximize international tax avoidance opportunities via the increased complexity of transactions carried out through tax havens.