国际税收领军人才系列文章(四)--利息扣除计划对我国应对恶意税收筹划的借鉴  

Coping with Aggressive Tax Planning by Taking a Reference to BEPS Action Plan 4

作　　者：丁佳佳 宫滨 刘洋 王懿[4] 

机构地区：[1]安徽省合肥市庐阳区国税局 [2]中瑞岳华税务师事务所 [3]深圳市龙岗区国税局布吉税务分局 [4]国家税务总局国际税务司

出　　处：《国际税收》2015年第11期39-43,共5页International Taxation In China

摘　　要：资金的流动性和可替代性使得跨国公司可以通过调控集团的债务权益结构来实现税收筹划。OECD开展的BEPS项目中第四项行动计划提出了最佳实践方案建议,制定规则限定企业通过利息支出及其他类似的财务支出进行恶意税收筹划。本文通过分析OECD的利息扣除计划报告,并借鉴OECD和其他国家的研究实践经验,对我国国内法中有关利息税前扣除的条款提出修订建议,以更好地应对企业恶意税收筹划,并实现与国际通行规则的协调。The liquidity and fungibility of money makes it possible for multinational companies to achieve favorable tax results by simply adjusting the structure of debt and equity within a group. OECD BEPS Action Plan 4 proposed recommendations regarding best practices in the design of rules to limit base erosion via interest deductions and other financial payments. This article analyzes the report and offers some recommendations to address the aggressive tax planning in China by referring to the experience of the OECD and other countries.

关 键 词：BEPS 最佳实践方案 利息扣除 恶意税收筹划 

分 类 号：F275[经济管理—企业管理]