税基侵蚀和利润转移税务管理研究——基于A市税收征管实践.pdf

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1、ABSTRACTThetaxbaseerosionandprofitshifting(BEPS)referstotheuseoftaxdifferencesindifferenttaxjurisdictionsandrulesofmismatchoftaxplanningstrategy,thepurposeistoartificiallycreatetaxableprofit"disappear"ortotransferprofitstolittleornosubstantivebusinessactivitiesofthelowtaxcountry(are

2、a),soastoreachorlesstothepurposeoftheenterpriseincometax.Withfewexceptions,mostplanningislegitimate.Thecurrenttaxrulesaretotheentityeconomyenvironmentbasedformulation,hasbeenunabletoadapttothecurrentcross-borderbusinessactivitiesinthenewsituationofintangibleassetandriskmanagementisb

3、ecomingmoreandmoreimportant,theBEPStaxplanningwiththecharacteristicsofconvenience.Inthispaper,basedontheAcityrelatedtaxcollectiondatahascarriedontheconcreteanalysistothetaxbaseerosionandprofittransfer.ThroughtheselectionofnationalandAcitytaxauthoritiestocarryoutantitaxavoidanceandta

4、xauditdata,hascarriedonthecomparativeanalysis.Combinedwiththetheoryofasymmetricinformation,theanalysisoftheclassiccasestudyofanumberofACity,makethefuturefaceoftheclarity.AndforthisproblemfromthepracticeoftaxcollectionandmanagementandproposestheCountermeasuresofincentivecompatiblemec

5、hanismoftaxauthoritiesandtransnationaltaxpayers,haveapositiveguidingsignificanceforthepracticalwork.Thenoveltyofthispaperhasthreeaspects:oneisbasedontheArelatedtaxcollectiondatahascarriedontheconcreteanalysistothetaxbaseerosionandprofittransfer,makethefuturefaceoftheclarity;twoiscom

6、binedwiththetheoryofinformationasymmetry,incentivecompatibilitymechanismanalysisoftaxauthoritiesandtransnationaltaxpayers;threeisfortheinformationasymmetrybetweenenterprisesistheresultoftaxtaxpayerstaxcontributioncausesless,taxcomplianceislow,combinedwiththeactualcityofA,proposedthe

7、solutionway,haveapositiveguidingsignificanceforthepracticalwork.IIKEYWORDS:Thetaxbaseerosionandprofitshifting;Taxmanagement;researchIII目录摘要.....................................................................................................................................IABSTRACT..

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