摘要
大型跨国公司所上缴的税收已成为世界各国财政收入的重要来源,而包括苹果公司在内的大型跨国公司广泛采取的避税行为却严重影响一国的税收安全。本文以苹果公司避税案为例,重点分析了苹果公司跨国避税的方式,并结合我国目前并无专门的反避税立法的情况,提出坚持注册地与实际管理机构所在地相结合的身份认定标准、细化判定成本分摊协议的操作措施、加强国际税务合作等措施,加强税务管理。
The tax paid by large multinational corporations has become an important source of fiscal revenue in many countries in the world, including China. However, tax avoidance widely adopted by these corporations, including Apple Incorporation, has a serious impact on the tax security of the countries concerned. Taking the tax avoidance case of Apple as an example, this paper focuses on analyzing the methods Apple adopts to evade its cross-border tax. In view of the fact that there is no special legislation of anti-tax avoidance in China, this paper proposes that the registration place and the location of the actual administrative body should have the same identification standards. Moreover, the operational measures should be specified to determine the cost sharing agreement and international tax cooperation and Corresponding administration should be strengthened.
作者
刘子涵
LIU Zi-han(China Foreign Affairs University, Beijing 100044)
出处
《天津商务职业学院学报》
2019年第5期54-60,共7页
Journal of Tianjin College of Commerce
关键词
避税
居民纳税人
转让定价
成本分摊协议
tax avoidance
resident taxpayer
transfer pricing
cost sharing agreement
