跨国纳税人

近年来，在中国境内，跨国纳税人从事国际逃税、国际避税活动屡见不鲜，出口骗税十分猖獗。

Recently , transnational taxpayers are often engaged in international tax evasion , international tax avoidance and international tax cheating within China .

所谓2，指的是由于两个或多个国家税收管辖权的交叉重叠，使得从事对外直接投资的跨国纳税人承受双重甚至多重征税的情况。

Number " 2 " refers that transnational taxpayers of FDI bear double or multiple taxation due to the overlap of two or more counrties ' tax jurisdiction .

而这也为跨国纳税人的逃避税行为提供了便利。

However , these created the conditions for multinational taxpayers to avoid tax behavior .

第二部分具体介绍了跨国纳税人进行国际避税的四种主要方式。

The second part introduces the international multinational taxpayers ' tax avoidance of the four main ways .

对跨国纳税人的直接投资中的营业所得，采用常设机构原则，由常设机构所在国享有独占征税权。

That is , the country that the general permanent establishment lies in has the exclusive taxing right .

跨国纳税人利用各国各地的税收政策及相互间的税制差异进行国际税收筹划。

Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions .

因此如何规制跨国纳税人滥用避税港的行为已成为各国严重关注的问题。

Therefore , how to restrict the misuse of tax havens by multinational taxpayers has become the problem of great concern of each country .

第一部份，阐述了跨国纳税人进行国际税收筹划的法律依据，也就是进行税收筹划的各种客观条件及刺激性因素。

The first part , we discuss the law basis of international tax planning , that is to say the objective terms and stimulating factors .

本文首次揭示了国际洗税行为，并发现上述跨国纳税人纳税不服从行为与国际洗税密切相关。

It 's the first time that this article disclosed international tax laundering behaviour and found out the close relation between transnational taxpayers'noncompliance and international tax laundering .

跨国纳税人进行国际避税的主观原因是利益驱动，客观原因则主要是各国税制的差异。

The subjective reason of international tax avoidance is the advantageous motivation , and the objective cause is mainly the difference of tax systems of various countries .

国际避税是指跨国纳税人利用两个或两个以上国家的税法和国际税收协定的差别、漏洞、特例和缺陷，规避或减轻其总纳税义务行为。

As tax rate and tax burdens are becoming higher and higher in many countries , the behavior of International Tax Avoidance and tax evasion have become seriously .

国际税务争议的出现，不仅损害了跨国纳税人的利益，也不利于各国的经济交往，并且阻碍了国际经济的自由发展。

This is why the international tax disputes arise , which not only do harms to the transnational taxpayer , but also hinder the free development of countries ' economy .

当前，由于各国税收制度上和法律上的因素差异以及沉重的税负，跨国纳税人千方百计地寻找制度和法律的漏洞，以谋求合法的国际避税，从而产生了10种常用的国际避税方式。

At present , due to the differences of laws and tax system of various countries and heavy tax burdens , transnational taxpayers try their best to find chances of lawful transnational tax-avoiding .

针对跨国纳税人利用资本弱化进行避税，从20世纪80年代起西方许多发达国家建立起了资本弱化税制来规制这种避税行为。

The thin capitalization is a new way for multinational taxpayer to avoid tax payment . Many developed countries in west have established tax system of thin capitalization to avoid the problem since 80 's in last century .

滥用税收协定（也称国际税收协定滥用），是跨国纳税人利用国际税收协定的漏洞、特例和缺陷进行避税，是国际避税的一种特殊方式。

Abuse of tax agreement ( also called abuse of international tax agreement ), is the taxpayer make use of the leak , special example and bugs in the international tax convention to avoid tax . It is a way in common use to avoid tax in international taxation fields .

但是由于各国税收制度存在着很大差异，不仅在不同的方面规定的详尽程度不一，即使在同一个方面也很可能有不一致的规定，因此使得跨国纳税人进行国际税收筹划变得极为复杂。

But because of the differences amour the variation countries ' tax system , not only the detailed degree varies in the different aspect , but also in the same aspect , and therefore the multinational taxpayer is forced to precede the international tax planning in an extremely complicated condition .

随着国际化和跨国公司的迅猛发展，跨国纳税人来自国际避税的潜在收益也随之增加，因而国际税收领域内的避税活动也越来越严重。

With the fast development of the multinational corporation and the internationalization , the latency income of the international taxpayer from tax avoidance is greatly increasing , as the result , the international tax avoidance is becoming more and more graveness .

在国际经济法几个主要分支学科的实践中，都有一个特殊主体即注册会计师的参与。如国际投资中跨国公司的验资、审计及国际税收中跨国纳税人的税务代理等。

In the practice of the several main branch sciences of international economic law , there is always the participation of certified republic accountant ( CPA ), such as verification of capital contribution and auditing during international investment and tax paying affairs of transnational tax - payers etc.

如今随着跨国公司蓬勃发展，利用离岸信托进行国际避税已越来越受到跨国集团公司的青睐，许多跨国纳税人都把在避税地设立离岸信托作为国际避税的主要手段。

Today , with the vigorous development of multinational group of companies to use offshore trusts in international tax avoidance , it has become increasingly popular . Many multinational taxpayers regard the establishment of offshore trusts in tax havens as the primary means of international tax avoidance .