One, the definition of the concept of international tax avoidance
About the concept of international tax avoidance, usually think, international tax avoidance refers to the transnational taxpayers using the tax laws and regulations on the difference, to change the place of business or business wait for a variety of public and legal means, in order to seek to minimize the international tax obligations.Mainly transnational taxpayers using the provisions of the tax law differences, holes or insufficient to reduce tax liability.
In two, the main way of international tax avoidance
The current international tax avoidance in so many ways, wraparound rise to basically have the following kinds:
1 use of transfer pricing tax avoidance.Transfer pricing is also called "transfer pricing", "transfer pricing", refers to the correlation between enterprises in the transfer of goods, intangible assets or services, credit funds and other activities in order to certain objective identified by different from the general market prices in an internal price.By making use of related enterprises transfer pricing transfer income and expenses, Multi-National Corporation is the most common way of international tax avoidance.
2 abused preferential tax policy tax avoidance.Abuse of tax concessions, mainly refers to the Multi-National Corporation using the tax system differences, in order to lower tax burden of investment management form and income items (i.e. low tax point), to maximize the objective of tax avoidance.
3 the use of capital weakening tax avoidance.The so-called capital weakening, refers to the Multi-National Corporation on its foreign subsidiary's financing mainly to provide loans and equity investment, still include subsidiary of the parent company arrangement from external borrowing money and by the parent company guarantee financing practice.In two of these cases, subsidiary debt and equity ratio is much higher than that under normal circumstances the company debt and equity ratio.The results increase the subsidiary's financial expenditure, reduce the amount of taxable income, income tax evasion of enterprises.
4 use of tax avoidance.Tax havens is defined as a multinational investors obtain income or property to provide free or low tax countries or regions.Multinational investors based in tax havens to establish base company virtual transit sales, services, to provide loans, increase the allocation to China standing organization cost, transfer of enterprise income tax in China, escape.
5 of international tax treaty.International Tax Agreement is two or more than two sovereign countries in order to solve the problems of international double taxation signed a written agreement.However some non resident of a Contracting State, adopt a variety of means, abuse of international tax agreement.In order to reduce their tax obligations.
In three, China in anti international tax avoidance problems
After China's entry into WTO, the Multi-National Corporation in order to seek profit the biggest change, using various means of tax avoidance transfer of profits, to this, our country must take strong measures of anti-avoidance, but China in anti international tax avoidance there are still many problems.
1 China's relevant anti-tax laws, and regulations are not perfect.China's current prevention, containment of international tax avoidance activities mainly is based on "the people's Republic of China enterprise income tax law" of anti-avoidance provisions, and tax authority according to the provisions of the related approaches, we should admit the terms in the prevention, containment of foreign enterprises tax avoidance behavior plays a positive role, but with China's accession WTO challenging anti-avoidance work requirement still has bigger difference.
2 cannot grasp the international market price, cost, profit margin, loan interest rate and other information.On tax avoidance of foreign investment enterprises in the most common method, is to transfer profits through transfer pricing.To prevent tax avoidance, the key is to master the international market commodity prices, cost and other information.While foreign enterprises purchase and sale basically is foreign monopoly power, the tax department is unable to grasp the international market price, cost, and other information.Therefore the anti-avoidance work difficult, difficult to run smoothly.
3 of China's taxation personnel professional quality and anti tax avoidance cannot meet the requirements of.Because our country tax anti-avoidance job starts late, so the tax department of the international market, lack of understanding, lack of anti tax avoidance tax staff rich experience and strong ability of foreign language.These all give the anti-avoidance work difficult.
Four, further strengthen our anti international tax avoidance legal measures
International Investment Environment Research Report shows, a good investment environment is mainly composed of social stability, politics, market capacity, abundant resources, the quality of workers and labor low prices and other factors.The wise never because of our country foreign government in the implementation of anti tax avoidance and from our country take their investment.In order to maintain the dignity of tax law, create a fair and reasonable competition environment, our country should increase strength to actively implement the anti tax avoidance strategies.
The 1 modification and perfection of income tax.Tax avoidance the objective reasons lies in the tax law itself flaw, to do everything possible so that the tax law provisions for structural integrity, worded, make the taxation mechanism is scientific and systematic.Our country should be in "the people's Republic of China enterprise income tax law" anti-avoidance provisions basis, forming a set of relatively complete anti-avoidance special code, increase pair of transnational taxpayers tax penalties.
2 for the capital weakening tax, international tax avoidance, formulate, perfect the corresponding special foreign tax law.China's current tax on capital weakening the stipulation is not perfect, can consult foreign practice to be clear.As of may provide gearing ratio reaches more than 75% of the capital weakening, interest shall not be deducted.In addition to anti-avoidance special regulations, completely cut off the Multi-National Corporation and avoidance between the transfer of profits.
3 in the law of tax collection and management of aggrandizement taxpayer bears the extension to provide tax information obligation.In China's tax administration practice, it is necessary to tax collection and administration law aggrandizement taxpayer provides the operating data of obligation.Clear the taxpayers with tax information obligation, the transfer of the burden of proof to the taxpayer, to prove its legitimacy, otherwise, it can be identified by their suspected of trying to avoid tax.
4 to improve other laws, strengthening social intermediary organization obligation.In the relevant tax laws CPA, auditor and other institutions are in accordance with the law to safeguard the rights and interests of the state's obligations, and the audit results bear the economic and legal responsibilities.
一、国际避税概念的界定
关于国际避税的概念,通常认为,国际避税是指跨国纳税人利用各国税收法律规定上的差别,采取变更经营地点或经营方式等种种公开的合法手段,以谋求最大限度减轻国际纳税义务的行为。主要是跨国纳税人利用各国税法规定上的差别、漏洞或不足减少纳税义务。
二、国际避税的主要方式
当前国际避税的方式有很多种,概括起来主要有以下几种:
1.利用转让定价避税。转让定价又称“转移价格”、“价格转移”,是指关联企业之间在转让货物、无形资产或提供劳务、资金信贷等活动中为了一定的目的所确定的不同于一般市场价格的一种内部价格。利用关联企业间转让定价转移收入和费用,是跨国公司国际避税采用的最常见方法。
2.滥用税收优惠政策避税。滥用各种税收优惠,主要是指跨国公司利用各国税制的差异,以税负较轻的投资经营形式和收入项目(即低税点),达到最大限度地规避税负的目的。
3.利用资本弱化避税。所谓资本弱化,是指跨国公司对其外国子公司的融资主要以提供贷款而非股权投资的方式,还包括子公司在母公司的安排下从外部借贷资金并由母公司担保的融资作法。在这两种情况下,子公司的负债与股本的比例要远远高于正常情况下公司的负债与股本的比例。结果增加子公司的财务费用支出,减少应纳税所得额,逃避企业所得税。
4.利用避税地避税。避税地是指为跨国投资者取得所得或财产提供免税或低税待遇的国家或地区。跨国投资者通过在避税地建立的基地公司虚拟中转销售、劳务、提供贷款等,加大分配给我国境内常设机构的费用,转移企业所得,逃避我国税收。
5.滥用国际税收协定避税。国际税收协定是两个或两个以上主权国家为解决国际双重征税问题所签订的一种书面协议。然而一些非缔约国居民,采取种种手法,滥用国际税收协定。从而减轻其纳税义务。
三、我国在反国际避税方面存在的问题
我国入世后,跨国公司为了谋求利润最大化,采用各种避税手段转移利润,对此,我国必须采取强有力的反避税措施,但我国在反国际避税方面仍然存在许多问题。
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