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随着经济全球化的发展,越来越多的跨境投资者通过全球一体化的经营方式和复杂多样的税务筹划来逃避纳税义务,侵蚀了各主权国家的税基,损害了各国的税收主权。资本弱化安排是国际避税的一种重要方式,也是国际税法和国际经济法领域的热门课题,越来越引起学界和国际社会的高度关注。在中国反资本弱化法律规则的沿革中,可以明显看出其对OECD组织范本和美国《国内收入法典》及相关法律规则的学习和吸收。因此,对中美反资本弱化规则进行比较研究,对完善我国税制、开展国际反避税合作有重要的理论和现实意义。本文试图通过梳理中美反资本弱化规则对资本弱化安排及相关法律问题进行比较了分析,以期对我国的税制提出一些有益的建议。
With the development of economic globalization, more and more cross-border investors evade their tax obligations through a globally integrated management and complicated tax planning, thus erode the tax base of sovereign countries and undermine the tax sovereignty of all countries . The weakened arrangement of capital is an important way of international tax avoidance and also a hot topic in the fields of international tax law and international economic law. This has drawn more and more attention from the academic circles and the international community. In the evolution of China’s anti-capital weakening legal rules, it is clear that it has learned about and absorbed the OECD model and the U.S. Internal Revenue Code and related legal rules. Therefore, a comparative study of Sino-American rules of weakening anti-capitalism has important theoretical and practical significance for improving our tax system and promoting international anti-tax avoidance cooperation. This paper attempts to analyze the weakening of capital arrangements and related legal issues by combing the weakening rules of Sino-American anti-capitalism, in the hope of making some helpful suggestions on our tax system.