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德国的税收制度是直接税和间接税并重的税制模式,是大陆型税制的代表。在此税制模式上,德国反避税措施也有其独特的一面。 德国的反避税法是1972年1月1日颁布的“涉外税法”(Foreign taxlaw),全名为“在国际关系中保证税收待遇平等和改善关于外国投资课税竞争状况的法文”(德文缩写为ASTG)。这一法令在欧洲产生了较为广泛的影响。该法令不仅适用于所得税,而且还适用于贸易税、资产净值税和继承税。1974年7月11日,德国财政部公布了详细的规则对这一法令加以补充。在该法令中,避税措施主要有以下几方面: 一、关于联营企业之间价格调整的规定 该法规定,如果发现有按低于适当的正常交易价格进行交易而造成纳税人所得减少的现象,税务当局就可以对纳税人所得向上作调整。根据部分的规定,税务当局有权对联属企业间制订的
The tax system in Germany is a tax system that combines the direct tax and the indirect tax. It is a representative of the mainland tax system. In this tax model, the German anti-avoidance measures also have their own unique side. Germany’s anti-avoidance law is the Foreign Taxlaw enacted on January 1, 1972 with the full name of “French in International Relations to Guarantee Equal Treatment of Taxes and to Improve Tax and Competition in Foreign Investment” (German Abbreviated as ASTG). This decree has had a more extensive impact in Europe. The decree applies not only to income tax, but also to trade tax, net asset value tax and inheritance tax. July 11, 1974, the German Ministry of Finance announced detailed rules to supplement this decree. The tax avoidance measures in the Act mainly include the following aspects: 1. Provisions on Price Adjustment between Associated Enterprises The law stipulates that if there is a decrease in the taxpayers’ income resulting from the transaction at a price lower than the appropriate normal transaction price, Tax authorities can make upward adjustments to taxpayers’ income. According to the provisions of the section, the tax authorities have the power to enact between affiliated enterprises