中国视角:收入来源国与跨国公司的税收博弈

Taxation Game between Source Country and Multinational Corporations in the PRC

跨国公司经济实力强大、现代企业制度完备、经营结构合理、享有垄断与内部化优势。跨国公司全球范围内追求集团利益最大化,内部管理的高效率、信息沟通的高科技,以及对税收筹划的高度重视,都对收入来源国提出了严峻挑战。跨国公司在中国发展迅速,也存在大量的避税问题。中国已经开展了20年的反避税工作,但在制度建设以及针对跨国公司避税特点采取强力度措施方面进展不够。新的两税合一的《企业所得税法》及其《实施条例》,以及预约定价制度是重大进步,但要很好地贯彻执行还需做出多方面的努力。

Multinational Corporations （MNC）are economically powerful with modern enterprise structure and competitive business management. They internalize their worldwide business transaction. Their efticient manageinformation access by high-tech and high emphasis to tax planning have brought about serious challenges to the taxation in source countries. While MNC have been developing rapidly, serious tax avoidance widespread among MNC in China. China has adopted counter-measures against tax avoidance for twenty years, but its tax institute construction and counter-measures are rather weak. The new Enterprise Income Tax Law and its detailed rules, and Advanced Pricing Agreement between Chinese tax authority and associated enterprises of MNC are big progress, though their full implementation need our our efforts.