避税地经济实质法案:内容、影响和对策

Economic Substance Act of Tax Haven:Content,Impact and Countermeasures

长期以来,跨国企业通过在避税地进行无实质性经济活动,形成税基侵蚀和利润转移,造成各国税收收入大量流失。在国际社会的持续努力和强大压力下,12个避税地陆续出台经济实质法案,以响应国际反避税的共同要求。经济实质法案对跨国企业全球价值链布局产生重要影响,并对税收征管带来新的挑战。本文在介绍经济实质法案主要内容的基础上,分析了该法案对跨国企业和税收征管产生的影响,提出了完善我国相关税收政策和跨境税源监管的建议。

For a long time,multinationals conduct insubstantial economic activities in tax havens,resulting in tax base erosion,profit shifting and tax losses in various countries.Under the continuous efforts and strong pressure of the international community,twelve tax havens have successively introduced economic substance act in response to the common requirements of international anti-tax avoidance.The Economic Substance Act has an important impact on the global value chain layout of multinationals,and brings new challenges to tax collection and administration.The paper introduces the main contents of the Economic Substance Act,analyzes its impact on multinationals and tax administration,and then puts forward suggestions on improving China's relevant tax policies and cross-border tax source supervision.