特别纳税二次调整的基本理念与规则设计

Basic Concept and Rules Design of Special Tax Secondary Adjustment

特别纳税二次调整规则的法律属性应定位为拟制性规范,其核心价值在于税权扩张下的反避税效用。具体可以分为事前对激进型转让定价安排的威慑阻吓效用、事中对已认定避税行为的超额利润转回效用、事后对未转回资金实施征税的惩罚效用。中国如果选择设置二次调整规则来打击跨国企业转让定价避税行为,那么在规则制定之时就应转入“如何约束纳税调整权”的思考维度,通过整体控制和细节约束对二次调整规则加以设计,真正有效且有度地发挥其反避税效用。整体控制涉及规则制定应获法律授权、应依附于初次调整、应确保拟制交易仅适用于反避税规制;细节约束包括合理确定拟制交易的具体形式、应设置利润转回的替代程序、尽量完善配套的辅助流程。

In terms of legal attribute special tax secondary adjustment rules should be defined as fiction norms,whose core value lies in the utilities of anti-tax avoidance based on expansionary tax power,which can be divided into ex ante utility of deterring aggressive transfer pricing arrangements,interim utility of repatriating the excess profits for deemed tax avoidance,and ex post utility of implementing punitive taxation on not-repatriated profits.If China chooses to introduce secondary adjustment to fight against transfer pricing tax avoidance for multinational enterprises,it should focus on“how to restrain tax adjustment power”and design rules by“overall control”and“details constrains”to make anti-tax avoidance utilities effective and limited.“Overall control”involves the following:rulemaking should be granted legal authorization by tax law,secondary adjustment should be based on primary adjustment,and fictional transaction should be only applied in anti-tax avoidance process.“Details constrains”involve choosing the form of fictional transaction properly,setting the alternative of profits repatriation,and improving supplementary support measures.