摘要
税收裁定制度由于能够为纳税人和税务机关提供征管确定性而在全球得到了广泛应用,但是该制度在各国(地区)实践中存在的问题不容忽视。自2013年应对跨国企业税基侵蚀与利润转移的行动计划(简称“BEPS行动计划”)提出以来,关于税收裁定异化为避税工具的质疑愈发凸显。欧盟委员会针对跨国企业与税务机关签署的税收裁定启动国家援助调查,但是欧盟普通法院乃至欧洲法院的判决却呈现差异化结果,税收裁定的确定性受到挑战并且面临更多未知性。与此同时,欧盟内部和BEPS第5项行动计划下的信息交换,进一步增加了税收裁定的不确定性风险。笔者采用案例研究法,利用欧盟委员会国家援助调查披露的详细税收裁定信息,深入探究税收裁定的现实功能效用,分析了裁定信息交换带来的冲击影响和多方税收利益博弈格局,从优化税收裁定的传统确定性功能、增加税收裁定反滥用与反避税功能的角度,提出后BEPS时代税收裁定功能重塑的可行思路,同时为构建我国预约裁定制度提供前瞻性建议。
Because they can provide certainties for taxpayers and tax authorities,tax ruling systems have been widely used in the world,but their practical problems cannot be ignored in various countries and regions.Since the Base Erosion and Profit Shifting Action Plan was put forward in 2013,doubts about the alienation of tax rulings into tax avoidance tools have become increasingly prominent.The European Commission has launched state aid investigations into the tax rulings signed by multinational enterprises and tax authorities,but the judgments of the General Court and the Court of Justice showed different results.The certainties of tax rulings have been challenged and more uncertainties have arisen.At the same time,the exchanges of information within the European Union and under the BEPS Action Plan 5 have further increased the risks of uncertainties in tax rulings.Based on the case study method,this paper uses the detailed tax ruling information disclosed by the European Commission s state aid investigations to explore the practical functions and utilities of the tax rulings,and further analyzes the impacts of ruling information exchanges and the multilateral tax interest games.This paper puts forward some feasible ideas to reshape the tax ruling functions in the post-BEPS era through optimizing the traditional certainty functions and adding the anti-abuse and anti-avoidance functions,and provides forward-looking suggestions for the construction of China s advance tax ruling system.
出处
《中央财经大学学报》
CSSCI
北大核心
2023年第11期19-29,共11页
Journal of Central University of Finance & Economics
基金
教育部人文社会科学研究青年基金项目“税收情报交换对跨国公司利润转移行为的影响研究:来自我国企业微观层面的证据”(项目编号:17YJC790156)
国家自然科学基金青年项目“双边税收协定、东道国税收制度环境与对外直接投资:基于中国企业‘走出去’的视角”(项目编号:71703183)。
关键词
税收裁定
BEPS行动计划
欧盟国家援助调查
信息交换
反避税功能
Tax ruling
BEPS action plan
European Union state aid investigation
Information exchange
Anti-tax avoidance function