摘 要
本研究针对跨国企业税收法律问题进行了全面而深入的探讨。从跨国企业税收的基本概念与法律特征出发，详细剖析了全球性征税原则和法律适用多样性在跨国企业税收体系中的体现。在此基础上，进一步阐释了跨国企业税收应遵循的公平原则与中性原则，为跨国企业税收法律问题的研究提供了理论基础。然后，具体分析了跨国企业税收法律在转让定价规则、受控外国公司规则以及资本弱化规则等方面的具体表现，揭示了跨国企业税收法律在实际操作中的复杂性和多样性。针对跨国企业税收法律存在的问题，本研究从双重征税、税收规避与避税、税收征管困难以及税收争议解决机制不健全等方面进行了深入探讨，并指出这些问题的存在对跨国企业税收的公平性和效率性产生了不良影响。解决上述问题，本研究提出了一系列应对策略，包括完善税收协定网络、加强反避税规则、提升税收征管能力以及建立有效的税收争议解决机制等。这些策略旨在促进跨国企业税收法律的完善与发展，提升税收制度的公平性和效率性。本研究通过深入剖析跨国企业税收法律问题的各个方面，旨在为推动跨国企业税收法律制度的优化和完善提供理论支持和实践指导。
关键词：跨国企业税收 法律问题 税收原则
Abstract
This study has made a comprehensive and in-depth discussion on the tax law of multinational enterprises. Based on the basic concept and legal characteristics of the multinational enterprise tax, the embodiment of the global taxation principle and the diversity of law application in the multinational enterprise tax system is analyzed in detail. On this basis, it further explains the fairness principle and neutrality principle that multinational enterprises should follow, which provides a theoretical basis for the research of tax legal issues of multinational enterprises. Then, it analyzes the specific performance of multinational enterprise tax law in transfer pricing rules, controlled foreign company rules and capital weakening rules, and reveals the complexity and diversity of multinational enterprise tax law in the operation in practice. In view of the problems existing in the tax law of multinational enterprises, this study discusses in depth from the aspects of double taxation, tax avoidance and tax avoidance, difficulties in tax collection and management, and imperfect tax dispute resolution mechanism, and points out that the existence of these problems has a negative impact on the fairness and efficiency of the tax of multinational enterprises. To solve the above problems, this research puts forward a series of coping strategies, including improving the tax treaty network, strengthening the anti-tax avoidance rules, improving the ability of tax collection and management, and establishing an effective tax dispute resolution mechanism. These strategies aim to promote the improvement and development of tax laws for multinational enterprises and enhance the fairness and efficiency of the tax system. This study aims to promote and provide the theoretical support and practical guidance for the optimization and improvement of the tax legal system.
Keyword:Mulnational taxation legal matter Tax principle
目 录
1引言 1
2跨国企业税收法律问题相关理论基础 1
2.1跨国企业税收的基本概念 1
2.2跨国企业税收的法律特征 2
2.3跨国企业税收的法律原则 2
3跨国企业税收法律的具体表现 3
3.1转让定价规则 3
3.2受控外国公司规则 3
3.3资本弱化规则 4
4跨国企业税收法律存在问题 4
4.1双重征税问题 4
4.2税收规避与避税 5
4.3税收征管困难 5
4.4税收争议解决机制不健全 6
5跨国企业税收法律应对策略 6
5.1完善税收协定网络 6
5.2完善反避税规则 7
5.3提升税收征管能力 7
5.4建立有效的税收争议解决机制 7
6结论 8
参考文献 9
致谢 10
本研究针对跨国企业税收法律问题进行了全面而深入的探讨。从跨国企业税收的基本概念与法律特征出发，详细剖析了全球性征税原则和法律适用多样性在跨国企业税收体系中的体现。在此基础上，进一步阐释了跨国企业税收应遵循的公平原则与中性原则，为跨国企业税收法律问题的研究提供了理论基础。然后，具体分析了跨国企业税收法律在转让定价规则、受控外国公司规则以及资本弱化规则等方面的具体表现，揭示了跨国企业税收法律在实际操作中的复杂性和多样性。针对跨国企业税收法律存在的问题，本研究从双重征税、税收规避与避税、税收征管困难以及税收争议解决机制不健全等方面进行了深入探讨，并指出这些问题的存在对跨国企业税收的公平性和效率性产生了不良影响。解决上述问题，本研究提出了一系列应对策略，包括完善税收协定网络、加强反避税规则、提升税收征管能力以及建立有效的税收争议解决机制等。这些策略旨在促进跨国企业税收法律的完善与发展，提升税收制度的公平性和效率性。本研究通过深入剖析跨国企业税收法律问题的各个方面，旨在为推动跨国企业税收法律制度的优化和完善提供理论支持和实践指导。
关键词：跨国企业税收 法律问题 税收原则
Abstract
This study has made a comprehensive and in-depth discussion on the tax law of multinational enterprises. Based on the basic concept and legal characteristics of the multinational enterprise tax, the embodiment of the global taxation principle and the diversity of law application in the multinational enterprise tax system is analyzed in detail. On this basis, it further explains the fairness principle and neutrality principle that multinational enterprises should follow, which provides a theoretical basis for the research of tax legal issues of multinational enterprises. Then, it analyzes the specific performance of multinational enterprise tax law in transfer pricing rules, controlled foreign company rules and capital weakening rules, and reveals the complexity and diversity of multinational enterprise tax law in the operation in practice. In view of the problems existing in the tax law of multinational enterprises, this study discusses in depth from the aspects of double taxation, tax avoidance and tax avoidance, difficulties in tax collection and management, and imperfect tax dispute resolution mechanism, and points out that the existence of these problems has a negative impact on the fairness and efficiency of the tax of multinational enterprises. To solve the above problems, this research puts forward a series of coping strategies, including improving the tax treaty network, strengthening the anti-tax avoidance rules, improving the ability of tax collection and management, and establishing an effective tax dispute resolution mechanism. These strategies aim to promote the improvement and development of tax laws for multinational enterprises and enhance the fairness and efficiency of the tax system. This study aims to promote and provide the theoretical support and practical guidance for the optimization and improvement of the tax legal system.
Keyword:Mulnational taxation legal matter Tax principle
目 录
1引言 1
2跨国企业税收法律问题相关理论基础 1
2.1跨国企业税收的基本概念 1
2.2跨国企业税收的法律特征 2
2.3跨国企业税收的法律原则 2
3跨国企业税收法律的具体表现 3
3.1转让定价规则 3
3.2受控外国公司规则 3
3.3资本弱化规则 4
4跨国企业税收法律存在问题 4
4.1双重征税问题 4
4.2税收规避与避税 5
4.3税收征管困难 5
4.4税收争议解决机制不健全 6
5跨国企业税收法律应对策略 6
5.1完善税收协定网络 6
5.2完善反避税规则 7
5.3提升税收征管能力 7
5.4建立有效的税收争议解决机制 7
6结论 8
参考文献 9
致谢 10
