国际税收第4章42809.pptVIP

Chapter 4 International Tax Avoidance 国际避税概论 4.1 Meaning of International Tax Avoidance (国际避税的含义) 4.2 Place of International Tax Avoidance(国际避税地) 4.3 Transfer Placing (转让定价) Chapter 4 International Tax Avoidance 国际避税概论 4.1.1 Meaning of Tax Avoidance(避税的含义) 4.1.2 Meaning of International Tax Avoidance (什么是国际避税?) 4.1.3 Origin of International Tax Avoidance (国际避税的成因) Chapter 4 International Tax Avoidance 国际避税概论 4.1.1 Meaning of tax avoidance (避税的含义) Tax avoidance means transactions or arrangements entered into by a taxpayer in order to evade,minimize, and delay the amount of tax payable in a lawful fashion using loophole of tax law. (避税是指纳税人利用现行税法中的漏洞或不明确之处，规避、减少或延迟纳税义务的一种行为) 在国外，“避税”(tax avoidance) 与“税务筹划”(tax planning或“合法节税”（legal tax savings）基本上是一个概 念，它们都是指纳税人利用税法的漏洞或不明之处，规避或 减少纳税义务的一种不违法的行为。 Chapter 4 International Tax Avoidance 国际避税概论 Same aspect between tax avoidance and tax evasion (避税与偷税的共同之处)： They are both wishing to mitigate their tax load (二者都是纳税人有意采取的减轻自己税收负担的行为) Differnet aspects between them (避税与偷税的不同之处)： (1) Tax evasion is the general term for efforts not to pay taxes by illegal means; tax avoidance is the general term for efforts to reduce the amount of tax or responsibility of payable tax within the law (偷税是指纳税人在纳税义务已经发生的情况下通过种种手段不缴纳税款；而避税则是指纳税人规避或减少纳税义务) (2) Tax evasion violates tax law directly,is illegal;tax avoidance does not violate tax law,is legal.(偷税直接违反税法，是一种非法行为；而避税是钻税法的空子，并不直接违反税法，因而从形式上还是一种合法行为) (3)Tax evasion not only violates tax law but aslo uses the means of crime such as false accounts, forged documents; tax avoidance is legal behavoir (偷税不仅违反税法，而且往往要借助犯罪手段，比如做假账、伪造凭证等，所以偷税行为应受到法律制裁(拘役或监禁)；而避税是一种合法行为，并不构成犯罪，所以不应受到法律的制裁) Chapter 4 International Tax Avoidance 国际避税概论 The government may take measures facing tax avoidance (面对避税行为，政府可以采取的措施有)： （1）To improve the tax code and block the loopholes in the tax laws (完善税法，堵住税法中的漏洞，使纳税人没有可乘之机)； （2）To introduce relative law regarding “abuse of rights” and “a