【作者】 王兵；

【导师】 魏国君；

【作者基本信息】 大连海事大学 ， 国际法学， 2010， 硕士

【摘要】 自上世纪九十年代以来,随着信息技术的突飞猛进,商业领域因为全球化和信息化而发生了革命性变化。跨国企业无论是为了更好地配置全球资源而进行虚拟合作,还是通过互联网络进行电子商务,都在改变传统商业模式的同时,也给国际税收带来了新的挑战。本文着眼经济全球化背景下的国际税收利益问题,基于当前的国际税收利益保护的研究与实践现状,从国际税收利益保护法律的基本问题入手,总结了国际税收利益保障的国外立法,阐述了我国立法现状及存在的问题,并在此基础上提出了完善我国国际税收利益法律保护的构想。首先分析提出了国际税收利益的基本概念,对其内涵进行了阐述,总结了经济全球化对国际税收利益保护的影响,研究了国际税收利益保护的原则和方式。其次,总结了美国、欧盟及其它发达国家,以及墨西哥和国际组织关于国际税收利益保护的立法情况。然后对我国国际税收协定、国内立法体系进行了归纳,对我国在国际税收利益保护方面的国际和国内立法上存在的问题进行了探讨。最后基于以上研究,对完善我国国际税收利益的基本构想进行了阐述。包括加强电子商务国际税收立法相关概念研究,完善我国反滥用税收协定的法律规制,建立我国避税港及资本弱化对策税制,加强我国反国际避税环境建设,以及加强国际税收合作与协调等。本文成果可以为通过立法手段更加有效地保障我国的国际税收利益提供有益的参考。更多还原

【Abstract】 From 1990s on, as the big boost of information science and technology, great changes has take place in commercial field. International enterprises either conduct virtual synergy for better distribution of global resources, or conduct E-commerce online, which change the style of traditional commerce, and take new challenges to international taxation.Aiming at international taxation interests problems under globalization and based on the status quos of recent research and practice on international taxation interests’ protection, basic problems of international taxation interests’protection are initially analyzed, the foreign laws in this field are summarized, present the domestic legislation and the weaknesses, and proposed the conception of legislation of domestic international taxation interests’protection.Firstly, the basic concept and inclusion of international taxation interests is presented, the effects of economic globalization on international taxation interests’ protection are described, and the disciplines and ways of international taxation interests’ protection are studied.Then the legislations in U.S., EURO, other developed countries, and Mexico and international organizations are summarized with regard to international taxation interests’protection. Furthermore, the international taxation treaties and domestic legislation in China are reviewed, and the corresponding problems are discussed.Lastly, the basic conception are presented to protect Chinese international taxation interests, including strengthening the research on legislation of E-commerce, improving the legal restriction against taxation treaties abuse, building countermeasures against tax avoidance port and capital-weakening in China, enhancing the development of domestic anti-avoidance environment, and reinforcing international cooperation and coordination. The results could provide beneficial reference to protect our international taxation interests with legislation more effectively.更多还原