国际避税的新模式及应对思考  

The New Mode of International Tax Avoidance and the Responsive Method

作　　者：管永昊[1] 董佩云 张雁[3] 

机构地区：[1]南京财经大学,江苏南京210023 [2]中国银行盐城分行,江苏盐城224000 [3]苏州市地税局,江苏苏州215004

出　　处：《兰州财经大学学报》2015年第6期114-119,共6页Journal of Lanzhou University of Finance and Economics

摘　　要：税基侵蚀和利润转移(以下简称"BEPS")并不是一国或一地区单方面的税收制度所造成的,两个或两个以上的国家或地区的税制差异和相互作用才是其产生的根源。一项应税所得在这样的相互作用下可能被双重征税,也可能形成漏洞造成相互不征税的结果。本文分析了跨国企业利用这样的漏洞,通过数字经济避税,混合错配安排,转换集团企业架构规避CFC规则,滥用税收协定等手法向低税率税收管辖地和避税港转移利润等国际避税新模式,达到双重不征税或者少征税的目的。同时罗列出国内外关于国际避税的理论指导新成果。最后,提出了相应的应对措施以加强我国对理论成果的落实。Tax base erosion and profit transfer （BEPS） is not caused by a country or a region unilateral tax system, tax system differences and interaction of two or more than two countries or regions is the source of produce. A taxable income in such a way that may be under the double taxation, tax might also contribute to no tax. This paper analyzes the multinational companies use such loopholes, other interna- tional tax avoidance new mode like through the digital economy, mixed mismatch arrangement, transfer- ring group enterprise architecture to break the CFC rules, the abuse of tax treaty to transfer profits to low tax rate countries and tax havens to achieve the objective of no tax or less tax. Theories of international tax avoidance guidance at home and abroad are listed at the same time. Finally, put forward the corre- sponding countermeasures to strengthen our country for the implementation of the theoretical results.

关 键 词：反避税 数字经济 混合错配安排 滥用税收协定 

分 类 号：F810.42[经济管理—财政学]