论文标题:我国反避税工作存在问题与对策研究
Research on Existing Problems and Countermeasure of Anti-avoidance in China
论文作者
论文导师 商如斌；杭建民,论文学位 硕士,论文专业 公共管理
论文单位 天津大学,点击次数 53,论文页数 59页File Size883K
2005-11-01论文网 http://www.lw23.com/lunwen_198008617/
tax anti-avoidance; legislation; tax reform; tax collection and administration
避税与反避税是世界各国共同面临的问题,随着改革开放的深入,特别是我国加入WTO后,国际避税与国内避税开始相互渗透、互为影响,有蔓延发展之势。根据保守估计,每年仅外商投资转让定价避税的税款损失就高达300亿元,我国政府已经充分认识到制止避税行为的必要性与紧迫性,国家税务总局针对跨国企业避税行为主要采取的转让定价行为陆续下发了一系列法规文件。但在取得一定成效的同时,反避税工作仍是我国的一个薄弱环节,存在着许多亟待解决的问题。本文通过理论论述以及实证剖析对我国反避税工作的发展和改进做了探讨性的研究。 首先,本文简要对避税与反避税的理论进行了研究,并通过避税与其他几组容易引起含糊误解的概念进行对比以及对避税的形成机制进行分析,得出避税的定义应该是非违法但违背立法精神而且政府应予以打击的行为。对避税概念的明确是开展反避税工作研究的重要基础。 其次,通过对避税与反避税的历史发展的简单介绍,引出了目前我国开展反避税工作的现状与存在的主要问题并且对存在问题进行了深刻的原因分析。 再次,着重对世界发达国家的反避税工作的经验和进展进行了充分细致的研究,因为对发达国家反避税工作经验的借鉴能使我国的工作少走弯路,更为最后一章对我国反避税工作举措的建议提供了比较严密的基础。 最后,从税收立法、税制改革和征管手段的改进和具体措施四方面对反避税工作提出了切实可行的建议与意见。希望为反避税实践工作的开展起到一定的作用。
Tax avoidance and anti-avoidance are the world"s common problems. With the deepening of reform and opening up, especially after China"s entry into WTO, international and internal tax avoidance start to influence and infiltrate each other and have the tendency to spread and develop. According to the lowest estimates, the annual losses of tax in terms of transferring price for tax avoidance of foreign investment enterprises are up to 30 billion yuan. Chinese government has already had a full realization of the necessity and urgency to put a stop to tax avoidance. The State Administration of Taxation of the People’s Republic of China issued a series of laws and regulations to counter the action of transferring price taken by multinational enterprises for tax avoidance. Successful to some extent, tax anti-avoidance, with many problems to be solved, is still a vulnerable segment in China. Through theoretical and exemplary analysis, this paper does an exploratory study aiming at the development and improvement of our nation’s tax anti-avoidance. Firstly, this paper briefly deals with the theory of tax avoidance and anti-avoidance, compares tax avoidance with some other easily misunderstood concepts, analyses the formation mechanism of tax avoidance, and thus regards tax avoidance as an action which is not illegal but violates the legislative spirit and consequently should be wiped out by the government. To clarify the definition of tax avoidances is the basis of the research into tax anti-avoidance. Secondly, through a brief introduction to the historical development of tax avoidance and anti-avoidance, it presents the current situation of tax anti-avoidance in China and explores the causes of existing problems. Thirdly, it does a detailed study on the experiences and development of tax anti-avoidance in the developed countries worldwide. Drawing on the practical insights from these countries helps to avoid detours and lay sound foundations to the last chapter of this paper. Finally, it puts forward practical suggestions for anti-avoidance in terms of tax legislation, tax reform, the improvement of tax collecting methods, and specific measures. They are intended to offer guidance to the practice of tax anti-avoidance.
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