财税与公共管理学院知识库

伴随着互联网高新技术的发展，产生了多种新型的经济发展模式和商业模式，跨国互联网公司应运而生，相比较传统的跨国公司，突破了时间和地域的束缚。这一特征为世界经济贸易发展提供了新的机遇，跨国交易更加自由和方便，加速全球资源配置的效率和优化了经济发展结构。跨国互联网企业依托于现代通信技术以数字化的知识和信息作为生产要素，对数据信息进行开发和分析利用，有着数据依赖性和高流动性以及交易虚拟性等特征。这些特性对传统的税收制度带来了巨大的冲击，形成了严重的税基侵蚀问题。企业在追求利润最大化的时候，避税成为企业降低成本的一个关键环节。一方面依托于互联网，经济行为趋于隐蔽和虚拟，规避实体的存在，割裂与东道国之间经济关联性，给利用无形资产避税提供可操作空间，另一方面新型的经济形势对传统的征管方式造成冲击，相较于传统的经济模式，互联网公司的经济模式和产品趋于虚拟化，当前的税收法则滞后于新型经济发展模式，在处理跨国互联网企业避税时存在很多规则空白和漏洞，难以应对当前税基侵蚀和利润转移问题。

互联网和大数据的快速发展对传统税收制度造成了巨大的冲击，税基侵蚀和利润转移问题更加严重。传统的避税和反避税理论难以应对当前跨国互联网公司避税问题，税基侵蚀和利润转移情况加剧，国家税收主权受到威胁，税收全球不公平日益严重。在如此严峻的情况下，急需强有力的反避税政策来缓解当前跨国互联网企业税基侵蚀和利润转移问题。

本文基于当前的经济环境和税收制度现状，以跨国互联网企业为研究对象，第一章主要介绍论文选题的背景和意义以及国内外文献综述；第二章介绍了跨国互联网企业国际避税与反避税的相关概念；第三章分析目前互联网跨国企业主要避税手段以及面临的反避税情况，从常规的避税手段和跨国互联网企业特有的国际避税方式分析，分析当前国际反避税措施现状；第四章主要从两个跨国互联网企业的基本情况出发，分析其避税手段以及面临的反避税调查和结果，最后再比较分析这两个案例之间的反避税措施和反避税效果之间的差异；为了应对数字经济背景下的税基侵蚀和利润转移问题我国应借鉴欧盟和OECD的反避税的经验，完善我国反避税税收政策。从我国实际情况出发并结合反避税经验，第五章主要针对当前跨国互联网企业反避税措施提出了一系列政策建议：完善我国税收理论体系和国际税收规则，加强我国反避税法制建设，加强税收征管能力建设，加强国际间税收协调。

With the development of Internet high-tech, a variety of new economic development models and business models have emerged. Transnational Internet companies have emerged at the historic moment. Compared with traditional transnational companies, they have broken through the constraints of time and region. This feature provides new opportunities for the development of the world economy and trade, making cross-border transactions more free and convenient, accelerating the efficiency of global resource allocation and optimizing the structure of economic development. Relying on modern communication technology and taking digital knowledge and information as production factors, transnational Internet enterprises develop, analyze and utilize data information. Compared with traditional economy, they pay more attention to the use of data, and have the characteristics of data dependence, high liquidity and transaction virtualization. These characteristics have brought a huge impact on the traditional tax system, forming a serious problem of tax base erosion. When enterprises pursue the maximization of profits, tax avoidance becomes a key link for enterprises to reduce costs. On the one hand, relying on the Internet, economic behavior tends to be hidden and virtual, avoiding the existence of entities, cutting off the economic relationship with the host country, and providing operational space for tax avoidance using intangible assets. On the other hand, new economic forms have impacted the traditional tax collection and management methods. Compared with the traditional economic model, the economic model and products of Internet companies tend to be virtual, and the current tax law lags behind the new economic development model, There are many rules gaps and loopholes in dealing with tax avoidance of transnational Internet enterprises, which makes it difficult to deal with the current problems of tax base erosion and profit transfer. Many Internet giants have seized the opportunity of tax avoidance, which not only infringes the interests of both sides of the tax revenue, but also undermines the principle of tax fairness; It also has an impact on international tax rules.

The rapid development of the Internet and big data has caused a huge impact on the traditional tax system, and the problems of tax base erosion and profit transfer are more serious. The traditional theory of tax avoidance and anti-tax avoidance is difficult to deal with the current problem of tax avoidance of transnational Internet companies. The erosion of tax base and the transfer of profits are aggravated, the national tax sovereignty is threatened, and the global tax inequity is increasingly serious. In such a severe situation, there is an urgent need for a strong anti-tax avoidance policy to alleviate the current problem of tax base erosion and profit transfer of transnational Internet enterprises. By improving international tax rules, changing the concept of tax collection and management, and strengthening international cooperation, we can reduce the loss of government tax revenue and meet the challenge of new enterprises such as transnational Internet enterprises to traditional tax avoidance.

Based on the current economic environment and the current situation of the tax system, this paper takes transnational Internet enterprises as the research object. The first chapter mainly introduces the background and significance of the topic and the literature review at home and abroad; The second chapter introduces the relevant concepts of international tax avoidance and anti-tax avoidance of transnational Internet enterprises; The third chapter analyzes the main means of tax avoidance and the situation of anti-tax avoidance faced by Internet transnational enterprises at present, and analyzes the current situation of international anti-tax avoidance measures from the perspective of conventional means of tax avoidance and the unique international tax avoidance methods of transnational Internet enterprises; The fourth chapter mainly starts from the basic situation of two transnational Internet enterprises, analyzes their tax avoidance measures and the anti-tax avoidance investigations and results they face, and finally compares and analyzes the differences between the anti-tax avoidance measures and the anti-tax avoidance effects between the two cases; In order to deal with the problem of tax base erosion and profit transfer under the background of digital economy, China should learn from the experience of anti-tax avoidance of the EU and OECD and improve our anti-tax avoidance policy. Based on the actual situation of our country and combined with the experience of anti-tax avoidance, the fifth chapter mainly puts forward a series of policy recommendations for the current anti-tax avoidance measures of transnational Internet enterprises: improve our tax theoretical system and international tax rules, strengthen our anti-tax avoidance legal construction, strengthen the construction of tax collection and management capacity, and strengthen international tax coordination.