论我国国际避税制度的完善.doc

摘要:跨国纳税人主要利用转让定价、国际避税地、滥用际税收协定、以及资本弱化等方式进行国际避税。国际避税行为由于其手段的外表不违法性，因而在国际经贸活动中日益猖獗，给国家的财政收入带来了严重的损失，影响国家经济的发展。如何防范国际避税，更好地维护我国的财政税收，稳定市场秩序，完善我国在国际避税制度方面的规定成为我国税法改革的重要内容。本文通过对我国现有的反避税制度和法律规定的分析和在借鉴其他国家在反避税方面取得的成绩的基础上，结合我国的实情，从我国反避税地税制、反资本弱化税制、反转让定价税制和反滥用税收协定方面对完善我国现有的避税制度提出建议。

关键词：国际避税；反避税地；资本弱化；反转让定价；反滥用税收协定

Abstract:Multinational taxpayer  main use the transfer pricing, international tax avoidance, international tax agreement and abuse and weakening of capital way international tax avoidance. International tax avoidance behavior because its means appearance is not illegality, thus in the international economic and trade activities have become increasingly rampant, to the state revenues brought serious damage, the impact of national economic development. How to prevent the international tax avoidance and better protect our financial tax, stabilize the market order, and perfect our country in international tax avoidance system rules become the important content of the reform of the tax law in our country. This article through to our country's existing tax system and the law of the analysis and reference in other countries in the aspect of tax avoidance of the achievements in the foundation, the union of the truth in our country, from our country the tax avoidance tax system, and the capital to weakening tax system, and the transfer pricing tax system and the abuse of taxation agreements to perfect our existing tax system are proposed. 

Key words:International tax avoidance;Anti tax avoidance;The capital weakening;Prevention of transfer pricing;The abuse of tax treaties

随着国际经济的不断发展和跨国公司的大量出现，国际避税活动也日益频繁，手法，花样不断翻新，规模有增无减，形形色色的避税地的存在，更使避税活动沃野千里。从理性经济人的角度看，纳税人作为追求自身经济利益最大化的市场经济主体，由于税收支出构成了对其自身经济利益的一个减项，为了能有效地减少这种利益损失以及实现其全球总所得最大化，纳税义必然会通过税收筹划力争实现纳税义务的规避与税收负担的减轻。而在这种目标导向下，随着偷逃税成本的不断加大，避税作为纳税人以非违法方式减轻自身税收负担的一种有效手段，自然成为关注自身经济利益的纳税人的首选。