应对税基侵蚀和利润转移的国际探索与文献述评

International Exploration and Literature Review for Tax Base Erosion and Profit Shifting

当前跨国企业利用不同国家和地区的税收制度差异,转移收入侵蚀国家税基的行为,已引起各国的高度关注。围绕集团内部转让定价安排引发的国家间税收损失问题,本文按照因果关系论证、规模效应测算和反避税政策效果的思路,全面梳理国内外学者的最新研究成果。经过梳理发现其呈现如下变化:首先,论证跨国企业收入转移的方法从估计盈利冲击,发展到识别收入转移渠道;其次,跨国企业将在终端市场国获取的收入转移到位于避税天堂的子公司,严重侵蚀了以欧洲国家和中国为代表的市场所在国和以美国为代表的居民国的税基;最后,全球税制改革尝试采用新的联结度规则补充现行常设机构规则和独立交易原则,中国需要通过制定国内法的方式予以落地实施。通过以上研究,充分挖掘跨国企业收入转移行为对于收入来源地国家的税基产生的影响,为最大程度地减少税收损失并维护税收权益提供借鉴参考。

At present,the income shifting manipulated by multinational enterprises has eroded the tax base of related countries.This problem has attracted great attention from developed and developing countries.In accordance with the idea of causality demonstration,scale effect calculation and the effect of the current anti-tax avoidance policy,this paper comprehensively summarizes the latest research results of domestic and foreign scholars on the national tax losses caused by intra-group transfer pricing arrangements.After summarizing the research scholars,we found the following changes:First,the method confirming the income shifting behavior of multinational enterprises appeared from estimation of profit shocks to identification of profit shifting channels;Second,multinational enterprises transfer income obtained in the end market country to the subsidiaries located in tax havens,seriously eroding the tax bases of the market countries represented by European countries and China and the resident countries represented by the United States;Third,global tax reform attempts to adopt new nexus rules to supplement the existing permanent establishment rules and arm's length principles,China needs to implement it by formulating domestic laws.Through the above research,we can fully explore the impact of the income shifting behavior of multinational enterprises on the tax base of the country where the income is derived,and provide a reference for minimizing China's tax loss and safeguarding China's tax rights and interests.