涉外税收流失问题研究——以包头市为例.pdfVIP

内 容 提 要 随着市场经济的快速发展，越来越多的外商投资企业和外籍个人来到包头 市进行投资，它们在为包头市带来先进技术和管理经验的同时，也千方百计地 规避税收，使得大量的涉外税收流失。涉外税收是在我国改革开放的特定历史 条件下，特殊税收政策和特定征管模式的有机结合。涉外税收流失作为税收流 失的一部分,影响着税收职能的发挥，制约了公共服务能力。如何找出涉外税收 流失的原因，进而采取有效措施防止和控制其流失。本文正是以此为出发点， 从涉外税收的定义入手，分析其流失的表现形式，对其产生的原因及涉外税收 中税种流失的问题进行研究，通过借鉴国外先进经验的基础上，提出了包头市 治理涉外税收流失的思路和对策建议。 论文共分为四部分。第一章通过对涉外税收的概念进行说明，通过涉外税 收与国内税收及国际税收的关系进行分析比较，并在此基础上对涉外税收流失 的形式进行了界定。第二章结合包头市税收征管中涉外税收各税种流失问题的 具体表现，如外商投资企业所得税、外国企业所得税、营业税等税种流失的具 体表现进行分析并说明涉外税收流失的危害。第三章从制度学的角度，对包头 市涉外税收流失原因进行分析。分析纳税人偷逃税款和征税人违规的内在动因， 并从社会性原因、制度性原因、管理性原因三个角度分析了其产生的外在原因。 第四章在以前各章分析的基础上，借鉴国外治理涉外税收流失先进经验，从解 决形成涉外税收流失的内外动因入手，提出了治理包头市涉外税收流失的治理 对策。 关键词：涉外税收 税收流失 ABSTRACT Along with steady growth of economic integration and reform-open economy polily,BaoTou is quickening the step of opening to the world, Foreign investment and foreign personnel engages in production , business operations are increasing continually. The Foreign taxation is closely combined with special tax policy and special tax management pattern. As a part of taxation loss in BaoTou, Foreign taxation loss is in- fluencing economic and taxation order and restricting the functions of taxation and public service. How to find out the cause of tax loss and estimate the size of its, we take some measures to avoid and control the taxation loss, It has always been an issue concerned by various economists.How to minimize and control the size of taxation loss is a point of the reformation of public financle and taxation. This thesis goes on this basis, starts with the definition of foreign taxation loss,analyzes the reason of foreign taxation loss and makes an estimate on the size of foreign taxation loss. Further more puts up some polily sugge