浅析跨国公司避税的法律问题..docVIP

浅析跨国公司避税的法律问题 作者：刘 璐　　时间：2007-11-22 9:47:00　　 - [论文摘要] 在现代经济全球化大背景下，跨国公司在国际上的地位日益提升，成为国际经济领域举足轻重的参加者。一方面，在跨国公司庞大的组织机构下，由于自身具有管理的高度统一性，战略的全球扩张性，经营的相互关联性的优势，因此扮演着推动经济发展的重要角色，它为世界各国经济注入一股强大的动力；另一方面，由于跨国公司内部各实体间的相互关联性，使得它规避法律的行为向传统法律特别是在国际税收领域提出全新的挑战，引起国际上广泛的关注。为此本文就围绕实践中跨国公司避税的法律问题，从阐明跨国公司的法律地位入手，探讨了避税的含义和介绍了跨国公司避税的各种表现形式，分析了国际反避税的必要性和有关措施，最后大体谈及个人对目前我国涉外税法的一些看法和建议。 Abstract:Under the background of modern Economic Globalization,Transnational Corporations have an increasingly reputed international status,and have become important participators in the international economy field.On the one hand,Transnational Corporations have large organizations and institutions,due to their highly uniform management,global expanding policy ,mutual relevances in business, therefore, they play crucial roles in the promotion of the economic development,and give fresh impetus to each country’s economy.On the other hand, because of their mutual relevances among the branch companies in the Transnational Corporations,their actions of avoiding laws provoke new challenges towards traditional laws,especially in the International Tax Law, and also attract worldwide attentions.Thus this article focuses on the legal phenomenon of the tax avoidance of the Transnational Corporations in reality.It starts with explaining the legal status of the Transnational Corporations,makes research on the meaning of tax avoidance and introduces the various specific forms of the Transnational Corporations’tax avoidance,then analyzes the necessities of anti-international tax avoidance as well as its related measures.In the end,it generally concludes my opinions and suggestions on our country’s foreign-related tax law at present. [关键词] 跨国公司 国际避税 转移定价 避税港 国际税收竞争 预约定价制度 一、跨国公司的法律地位及其法律问题概述 随着社会生产力的不断发展，生产日益专业化，社会化，国际化，科技的突飞猛进，资本积累急剧膨胀，对外直接投资的迅猛增长，跨国公司得到了前所未有的发展。它们通过在国外设立分支机构或子公司，形成了一个个从国内到国外，从生产到销售，按照自己的全球战略迈进的大企业集团，在世界范围内追逐高额利润。根据《1995年世界投资报告》显示，39，000家左右的母公司在其将近270，000家国外子公