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事件回顾:税基侵蚀和利润转移(BEPS)是指跨国企业利用国际税收规则存在的不足,以及各国税制差异和征管漏洞,最大限度地减少其全球总体税负,甚至达到双重不征税的效果,从而造成对各国税基的侵蚀。2014年9月16日,经济合作与发展组织(OECD)发布了BEPS 15项行动计划中的7项成果。9月17日,国家税务总局在官方网站发布了这一消息,全面介绍了BEPS行动计划的背景、主要内容、对中国的影响,并提供了OECD发布的7项成果和1份解释性声明的中文版
Event Review: The Basics of Taxes Erosion and Profit Transfer (BEPS) refers to the shortcomings of multinational corporations in utilizing international tax rules, as well as differences in tax regimes and the loopholes in collection and administration in various countries to minimize their overall global tax burden and even double the effect of non-taxation , Resulting in erosion of the tax base of all countries. On September 16, 2014, the Organization for Economic Co-operation and Development (OECD) released seven of the 15 BEPS Action Plans. On September 17, the State Administration of Taxation released the news on its official website, giving an overall introduction of the background and main content of the BEPS Action Plan, its impact on China, and providing the seven outcomes and one interpretative statement issued by the OECD Chinese Version