在华跨国公司避税问题的研究
|
摘要
伴随着经济全球化、一体化的不断发展,跨国公司已成为世界经济舞台上最为耀眼的明星。然而,跨国公司在不断推动世界经济向前发展的同时,也在充分利用其自身优势,采用各种避税手段规避税收,以寻求全球利益最大化,进而产生了侵犯各国税收主权,破坏税收公平竞争等一系列负面效应。目前,世界各国政府已将对跨国公司避税行为的税收规制作为国际税收工作中最为重要的问题。
对跨国公司避税的税收规制研究最早源于西方发达国家,并历经近百年的历史,已取得了丰硕的成果并为世界各国所共享。我国在上个世纪七十年代末也加入到这一行列中来。经过三十余年的不断探索与研究,已逐步与国际规则接轨,并在各个方面都取得了初步成效。但由于历史较短,加之政治、经济、法律等各方面的局限,因此我国对跨国公司避税行为的税收规制仍存在缺少系统性、科学性、针对性、实用性等不足。
鉴于此,笔者认为,对跨国公司避税行为进行深入研究并结合我国实践提出真正具有可资借鉴的对策建议将十分重要。本文作者通过运用规范分析与实证分析、历史分析与比较分析、理论研究与案例分析相结合的方式,对在华跨国公司避税的现象、方式、影响因素、产生的效应逐一进行探究,同时充分剖析我国目前在税收规制方面存在的不足,并在比较、借鉴国外先进经验的基础上提出对跨国公司避税行为税收规制的最优路径。
本文作者改变以往只注重传统转让定价避税而忽视其他避税方式、只注重有形资产而忽视无形资产的研究的局限,针对目前在华跨国公司避税手段多样性、复杂性、灵活性等特点,结合税收工作的实例,对各种避税方式均进行探讨与研究。同时,作者又将“系统管理、内外兼治”的思想融入本文研究之中。全文以税收流失现象做为研究的切入点,然后运用各种研究方法,沿循“剖析避税客观存在性-解析各种避税方式-分析避税的影响因素及效应-借鉴国际税收规制经验-优化我国税收规制路径,,这一思路,由表及里,由因至果,逐步地、系统地进行探讨与研究。
全文共分6章,具体内容如下：
第1章“导论”。以跨国公司避税所造成的税收流失现象为文章切入点,进而阐明作者选题的目的与意义。然后通过梳理、总结国内、外研究成果,并在前人研究的基础之上,提出本文的研究方法、篇章结构以及创新与不足点。
第2章“在华跨国公司避税实在性的考察”。本章是对跨国公司在我国避税的客观存在性进行的现实考察,共包括四个部分。第一部分是对跨国公司避税的相关概念进行的界定,目的是使所研究的问题能够在统一、明确的定义和范围内进行,避免因所研究对象界定上的不同而产生争议,以致于影响研究的效果。第二部分是对跨国公司避税问题从经济理论层面进行的分析。第三部分是对跨国公司避税的动机进行的分析。动机是与企业的行为及目标息息相关的。只有深刻研究企业的避税动机,才能更清晰、透彻地分析企业的避税行为。因此避税动机的研究不容忽视。第四部分是对跨国公司在华避税行为客观存在性的现实考察。本文主要从在华投资、内部贸易、经营绩效三个视角分别进行的分析。
第3章“在华跨国公司避税方式的分析”。本章主要从传统的转让定价避税方式到目前逐渐兴起的资本弱化、受控外国企业、成本分摊协议等避税方式逐一进行了详细分析。其中既有理论分析又有大量的经过总结、整理的经典案例。这种理论与实践的有机结合将有助于透彻分析跨国公司的避税行为。
第4章“在华跨国公司避税影响因素的实证研究”。本章是对在华跨国公司避税行为的影响因素进行的全面分析。笔者在理论分析的基础上,建立实证分析假设,并通过所收集的相关数据,运用实证分析方法,对理论分析的结论进行检验和补充。本章着重检验了企业的规模、利润率、亏损额、研发支出、固定资产与无形资产的比率、负债率等因素对企业纳税行为的影响。
第5章“在华跨国公司避税的效应分析”。本章主要从收入、经济、法律及其他不同角度全面分析了由于跨国公司避税行为所产生的各种影响,共包括四个部分。第一部分,收入方面的效应。首先表现在税收收入方面。跨国公司避税既造成了我国税源的大量流失,又增大了我国的税收成本。此外避税行为的屡禁不止还产生了不好的示范效应；其次表现在企业选择的收入效应方面。这是从企业的角度进行的分析。从总体上来说,避税为企业生产要素供给、资金运转以及投资等方面都产生了正面效应；此外还表现在避税产生了国际收支的恶化效应；第二部分,经济方面的效应。本部分主要从资源配置、分配两方面进行的分析；第三部分,法律方面的效应。本部分主要从正反两方面分析跨国公司避税对税收法律制度所产生的影响。正面效应是跨国公司避税为完善我国税制提供了依据；负面效应是跨国公司避税严重损害了我国税法的权威；第四部分,其他方面的效应。首先,跨国公司的避税行为严重侵害了中方投资者的利益；其次,跨国公司避税行为影响了税收激励效果。
第6章“在华跨国公司避税的税收管理”。这是本文的重点、核心部分,也是作者需重墨之处。本章主要由三部分组成。第一部分,即“在华跨国公司的税收管理实践”。此部分对我国反避税工作历史发展、取得的成就及存在的局限性等方面进行了全面梳理与分析,旨在使我们能更清楚地了解当前我国反避税税收管理的现实情况,以为后文能有针对性地、正确地制定决策奠定良好的基础；第二部分,即“跨国公司避税税收管理的国际比较与借鉴”。发达国家对跨国公司避税问题的税收管理研究要远远早于我国,并已形成完整的理论研究体系,以及严密、有效的监管机制。本章通过介绍、比较和评价各国在对跨国公司避税问题的税收管理中所采取的相应制度、措施,其目的旨在总结提炼其存在的共性和成熟的经验,为我国今后对在华跨国公司避税行为进行科学、有效地税收规制提供借鉴与启示；第三部分,即“完善对跨国公司避税税收管理的对策建议”。本章通过前文全面、系统的分析,结合我国实际,提出了具有针对性、现实性的能有效规制在华跨国公司避税行为的对策建议,即建构科学为、完善的反避税制度体系；创建高效、有序的反避税管理体系：努力促进国内、外税收的协调与合作。
Along with the continuous development of globalization and integration of economy, multinational corporations have become the most dazzling star in the economic world arena. However, while multinational corporations are pushing world economy forward, they are also making full use of their advantages to avoid taxes with various means in order that they could realize the maximization of global interests, which ultimately generates a serious of negative effects, such as infringing national tax sovereignty and undermining fair competition of taxation. Currently, the governments of the world have regarded making rules for multinational tax avoidance as the most important issue with respect of international taxation.
The study of the regulation of multinational tax avoidance originated from the Western developed countries, and after nearly a hundred years of history, it has achieved fruitful results and shared by the world. China joined in the study of it in the end of1970s. After the continuous exploration and research for more than thirty years, China has been gradually got line with international rules and achieved initial success in all respects. However, due to the relatively short history and the limitations politics, economy and laws, China is still lack of systematic, scientific, relevant and practical experience in making tax regulation for the avoidance behavior of multinational corporations.
Thus, it is important to have an in-depth study on multinational tax avoiding behavior and give referential suggestions combined with China's practice. By means of normative and empirical analysis, historical and comparative analysis, theoretical research and case analysis, the author studies the phenomenon, ways and influencing factors and the effect generated with tax avoidance making by multinational corporations in China. Meanwhile, she deeply analyzes the shortcomings in tax regulation in China, and on the basis of comparison and learning the advanced experience from foreign countries, puts forwards the optimal path for making rules for multinational tax avoidance.
The author changed the ways of focusing on the traditional tax avoidance of price transferring while ignoring other tax avoidance, focusing on the study of intangible assets while ignoring that of tangible assets. In view of the characteristics of diversity, complexity and flexibility of the ways of tax avoidance exploited by multinational corporations in China, and combining with cases in work, the author explores and studies all the ways of tax avoidance. At the same time, the author puts the idea of "systematic management, bring it under control both internal and external" into this study. The paper takes the phenomenon of the loss of tax revenue as the entrance point, then make use of various research methods, along with the idea of "analyzing the objective existence of tax avoidance-resolving the various means of tax avoidance-analyzing the effect of influencing factors of tax avoidance-referring the experience of international tax regulation-optimizing the tax regulatory path ", to explore and study gradually and systematically, also from outside to inside, from the reason to the result.
The paper is divided into the following six chapters:
Chapter1"Introduction". In this chapter, by taking the loss of tax revenue caused by multinationals avoidance as the entrance point, the author clarifies the purpose and significance of choosing this topic. And then, by sorting out and summarizing the research results both home and abroad, based upon previous studies, this chapter brings forward the means of the research and the structure of the paper, as well as innovation and shortfalls.
Chapter2,"Reality examination of multinational tax avoidance in China". This chapter is a reality investigation of the objective existence of tax avoidance by multinational corporations in China, which includes three parts. The first part is the definition of the related concepts with multinational tax avoidance, and the purpose of it is to carry out the research within a unified and clear definition and scope and avoid the disputes which might have arisen from the research on objects differently defined and would have affected the study. The second part is the analysis of economic theory of avoiding taxes in multinational corporations.The third part is the analysis of motives of avoiding taxes in multinational corporations. Motives are closely related to the behavior and objectives of enterprises. Only with a profound research into the motive of an enterprise with avoiding taxes could we more clearly and thoroughly analyze the behaviors of tax avoidance. Thus, the research into the motives of tax avoidance can not be ignored. The fourth part is a reality investigation of the objective existence of tax avoidance with multinational corporations in China. This paper analyses it from the perspectives of investment in China, internal trade, business performance.
Chapter3,"Analysis of ways of multinational tax avoidance in China". This chapter gives a detailed analysis on the ways of tax avoidance, from the traditional way of price transferring to the gradual rise of weakening capitalization, controlled by foreign enterprises and cost-sharing agreement. Among which, there are both theoretical analysis and classical case study. The organic combination of theory and practice will contribute to a thorough analysis of multinational tax avoidance.
Chapter4," Empirical analysis on the factors influencing multinational tax avoidance in China." This chapter is a comprehensive analysis on the influencing factors in multinational tax avoidance in China. On the basis of theoretical analysis, the author establishes an assumption of empirical analysis, and through the collected data and making use of empirical analysis, she makes examination and complement to the conclusions of theoretical analysis. This chapter focuses on the impact of factors, such as the size of businesses, profit margin, amount of loss, the R&D expenditure, the ratio of fixed assets and intangible assets and debt ratio, etc. on the corporation's behavior of paying tax.
Chapter5,"The effect analysis of multinational tax avoidance by in China". This chapter comprehensively analyses the various effects of multinational tax avoidance mainly from the angles of income, economy and law, etc. It includes four parts. Part One is the effect of revenue. First, it is the effect of tax revenue. Multinational tax avoidance has both caused a huge loss of tax sources and increased the tax cost in China. Apart from this, tax avoidance behavior, despite repeatedly prohibited, also has a bad demonstration effect. Second, it is the effect of revenue chosen by enterprises. It makes the analysis from the point of view of enterprises. Generally speaking, tax avoidance produces positive effects on the supply of production factors, capital operation and investment. In addition, it is also generated deteriorating effect in the international balance of payments. Part Two is the effect of economy. It makes the analysis mainly from the aspects of distribution and allocation of resources. Part Three is the effect of law. It analyzes the impact of multinational tax avoidance to tax law system from both positive and negative aspects. The positive impact is that, multinational tax avoidance has provided basis for our tax system, and the negative impact is that, multinationals tax avoidance has seriously damaged the authority of our tax laws. Part Four is the other effects. First, the multinational tax avoidance seriously infringes on the interests of Chinese investors. Second, multinational tax avoidance affects the effect of tax incentives.
Chapter6,"Tax administration on multinational tax avoidance in China". This part is the focus and the core of this paper. It consists of three parts. The first part is the tax management practices of multinational corporations in China. It comprehensively analyzes the historical development, achievements and the existing limitations of anti-tax avoidance in China, it aims at enabling us to more clearly understand the current realities of China's anti-avoidance tax administration and laying a good foundation for making correct decision later discussed in the paper. Part2is the International comparison and reference of tax avoidance administration. The research on tax avoidance administration in developed tax is much earlier than China, and it has formed a complete theoretical system as well as a rigorous and effective monitoring mechanism. By introducing, comparing and evaluating the corresponding system and measures in tax avoidance administration making by developed countries, the purpose of this chapter is to summarize the existing common points refined and the mature experience and provides scientific and effective reference and inspiration for making tax regulations in the future. Part Three is the countermeasures and suggestions for perfecting tax management with multinational tax avoidance. Through a comprehensive and systematic analysis, and combining with the reaiity of our country, it brings forward the targeted and realistic countermeasures and suggestions which may effectively regulate the behaviors of tax avoidance with multinational corporations in China, that is, to construct a scientific and perfect anti-avoidance system, create an efficient and ordered anti-avoidance management system, and promote the coordination and cooperation of both domestic and foreign taxation.
对跨国公司避税的税收规制研究最早源于西方发达国家,并历经近百年的历史,已取得了丰硕的成果并为世界各国所共享。我国在上个世纪七十年代末也加入到这一行列中来。经过三十余年的不断探索与研究,已逐步与国际规则接轨,并在各个方面都取得了初步成效。但由于历史较短,加之政治、经济、法律等各方面的局限,因此我国对跨国公司避税行为的税收规制仍存在缺少系统性、科学性、针对性、实用性等不足。
鉴于此,笔者认为,对跨国公司避税行为进行深入研究并结合我国实践提出真正具有可资借鉴的对策建议将十分重要。本文作者通过运用规范分析与实证分析、历史分析与比较分析、理论研究与案例分析相结合的方式,对在华跨国公司避税的现象、方式、影响因素、产生的效应逐一进行探究,同时充分剖析我国目前在税收规制方面存在的不足,并在比较、借鉴国外先进经验的基础上提出对跨国公司避税行为税收规制的最优路径。
本文作者改变以往只注重传统转让定价避税而忽视其他避税方式、只注重有形资产而忽视无形资产的研究的局限,针对目前在华跨国公司避税手段多样性、复杂性、灵活性等特点,结合税收工作的实例,对各种避税方式均进行探讨与研究。同时,作者又将“系统管理、内外兼治”的思想融入本文研究之中。全文以税收流失现象做为研究的切入点,然后运用各种研究方法,沿循“剖析避税客观存在性-解析各种避税方式-分析避税的影响因素及效应-借鉴国际税收规制经验-优化我国税收规制路径,,这一思路,由表及里,由因至果,逐步地、系统地进行探讨与研究。
全文共分6章,具体内容如下：
第1章“导论”。以跨国公司避税所造成的税收流失现象为文章切入点,进而阐明作者选题的目的与意义。然后通过梳理、总结国内、外研究成果,并在前人研究的基础之上,提出本文的研究方法、篇章结构以及创新与不足点。
第2章“在华跨国公司避税实在性的考察”。本章是对跨国公司在我国避税的客观存在性进行的现实考察,共包括四个部分。第一部分是对跨国公司避税的相关概念进行的界定,目的是使所研究的问题能够在统一、明确的定义和范围内进行,避免因所研究对象界定上的不同而产生争议,以致于影响研究的效果。第二部分是对跨国公司避税问题从经济理论层面进行的分析。第三部分是对跨国公司避税的动机进行的分析。动机是与企业的行为及目标息息相关的。只有深刻研究企业的避税动机,才能更清晰、透彻地分析企业的避税行为。因此避税动机的研究不容忽视。第四部分是对跨国公司在华避税行为客观存在性的现实考察。本文主要从在华投资、内部贸易、经营绩效三个视角分别进行的分析。
第3章“在华跨国公司避税方式的分析”。本章主要从传统的转让定价避税方式到目前逐渐兴起的资本弱化、受控外国企业、成本分摊协议等避税方式逐一进行了详细分析。其中既有理论分析又有大量的经过总结、整理的经典案例。这种理论与实践的有机结合将有助于透彻分析跨国公司的避税行为。
第4章“在华跨国公司避税影响因素的实证研究”。本章是对在华跨国公司避税行为的影响因素进行的全面分析。笔者在理论分析的基础上,建立实证分析假设,并通过所收集的相关数据,运用实证分析方法,对理论分析的结论进行检验和补充。本章着重检验了企业的规模、利润率、亏损额、研发支出、固定资产与无形资产的比率、负债率等因素对企业纳税行为的影响。
第5章“在华跨国公司避税的效应分析”。本章主要从收入、经济、法律及其他不同角度全面分析了由于跨国公司避税行为所产生的各种影响,共包括四个部分。第一部分,收入方面的效应。首先表现在税收收入方面。跨国公司避税既造成了我国税源的大量流失,又增大了我国的税收成本。此外避税行为的屡禁不止还产生了不好的示范效应；其次表现在企业选择的收入效应方面。这是从企业的角度进行的分析。从总体上来说,避税为企业生产要素供给、资金运转以及投资等方面都产生了正面效应；此外还表现在避税产生了国际收支的恶化效应；第二部分,经济方面的效应。本部分主要从资源配置、分配两方面进行的分析；第三部分,法律方面的效应。本部分主要从正反两方面分析跨国公司避税对税收法律制度所产生的影响。正面效应是跨国公司避税为完善我国税制提供了依据；负面效应是跨国公司避税严重损害了我国税法的权威；第四部分,其他方面的效应。首先,跨国公司的避税行为严重侵害了中方投资者的利益；其次,跨国公司避税行为影响了税收激励效果。
第6章“在华跨国公司避税的税收管理”。这是本文的重点、核心部分,也是作者需重墨之处。本章主要由三部分组成。第一部分,即“在华跨国公司的税收管理实践”。此部分对我国反避税工作历史发展、取得的成就及存在的局限性等方面进行了全面梳理与分析,旨在使我们能更清楚地了解当前我国反避税税收管理的现实情况,以为后文能有针对性地、正确地制定决策奠定良好的基础；第二部分,即“跨国公司避税税收管理的国际比较与借鉴”。发达国家对跨国公司避税问题的税收管理研究要远远早于我国,并已形成完整的理论研究体系,以及严密、有效的监管机制。本章通过介绍、比较和评价各国在对跨国公司避税问题的税收管理中所采取的相应制度、措施,其目的旨在总结提炼其存在的共性和成熟的经验,为我国今后对在华跨国公司避税行为进行科学、有效地税收规制提供借鉴与启示；第三部分,即“完善对跨国公司避税税收管理的对策建议”。本章通过前文全面、系统的分析,结合我国实际,提出了具有针对性、现实性的能有效规制在华跨国公司避税行为的对策建议,即建构科学为、完善的反避税制度体系；创建高效、有序的反避税管理体系：努力促进国内、外税收的协调与合作。
Along with the continuous development of globalization and integration of economy, multinational corporations have become the most dazzling star in the economic world arena. However, while multinational corporations are pushing world economy forward, they are also making full use of their advantages to avoid taxes with various means in order that they could realize the maximization of global interests, which ultimately generates a serious of negative effects, such as infringing national tax sovereignty and undermining fair competition of taxation. Currently, the governments of the world have regarded making rules for multinational tax avoidance as the most important issue with respect of international taxation.
The study of the regulation of multinational tax avoidance originated from the Western developed countries, and after nearly a hundred years of history, it has achieved fruitful results and shared by the world. China joined in the study of it in the end of1970s. After the continuous exploration and research for more than thirty years, China has been gradually got line with international rules and achieved initial success in all respects. However, due to the relatively short history and the limitations politics, economy and laws, China is still lack of systematic, scientific, relevant and practical experience in making tax regulation for the avoidance behavior of multinational corporations.
Thus, it is important to have an in-depth study on multinational tax avoiding behavior and give referential suggestions combined with China's practice. By means of normative and empirical analysis, historical and comparative analysis, theoretical research and case analysis, the author studies the phenomenon, ways and influencing factors and the effect generated with tax avoidance making by multinational corporations in China. Meanwhile, she deeply analyzes the shortcomings in tax regulation in China, and on the basis of comparison and learning the advanced experience from foreign countries, puts forwards the optimal path for making rules for multinational tax avoidance.
The author changed the ways of focusing on the traditional tax avoidance of price transferring while ignoring other tax avoidance, focusing on the study of intangible assets while ignoring that of tangible assets. In view of the characteristics of diversity, complexity and flexibility of the ways of tax avoidance exploited by multinational corporations in China, and combining with cases in work, the author explores and studies all the ways of tax avoidance. At the same time, the author puts the idea of "systematic management, bring it under control both internal and external" into this study. The paper takes the phenomenon of the loss of tax revenue as the entrance point, then make use of various research methods, along with the idea of "analyzing the objective existence of tax avoidance-resolving the various means of tax avoidance-analyzing the effect of influencing factors of tax avoidance-referring the experience of international tax regulation-optimizing the tax regulatory path ", to explore and study gradually and systematically, also from outside to inside, from the reason to the result.
The paper is divided into the following six chapters:
Chapter1"Introduction". In this chapter, by taking the loss of tax revenue caused by multinationals avoidance as the entrance point, the author clarifies the purpose and significance of choosing this topic. And then, by sorting out and summarizing the research results both home and abroad, based upon previous studies, this chapter brings forward the means of the research and the structure of the paper, as well as innovation and shortfalls.
Chapter2,"Reality examination of multinational tax avoidance in China". This chapter is a reality investigation of the objective existence of tax avoidance by multinational corporations in China, which includes three parts. The first part is the definition of the related concepts with multinational tax avoidance, and the purpose of it is to carry out the research within a unified and clear definition and scope and avoid the disputes which might have arisen from the research on objects differently defined and would have affected the study. The second part is the analysis of economic theory of avoiding taxes in multinational corporations.The third part is the analysis of motives of avoiding taxes in multinational corporations. Motives are closely related to the behavior and objectives of enterprises. Only with a profound research into the motive of an enterprise with avoiding taxes could we more clearly and thoroughly analyze the behaviors of tax avoidance. Thus, the research into the motives of tax avoidance can not be ignored. The fourth part is a reality investigation of the objective existence of tax avoidance with multinational corporations in China. This paper analyses it from the perspectives of investment in China, internal trade, business performance.
Chapter3,"Analysis of ways of multinational tax avoidance in China". This chapter gives a detailed analysis on the ways of tax avoidance, from the traditional way of price transferring to the gradual rise of weakening capitalization, controlled by foreign enterprises and cost-sharing agreement. Among which, there are both theoretical analysis and classical case study. The organic combination of theory and practice will contribute to a thorough analysis of multinational tax avoidance.
Chapter4," Empirical analysis on the factors influencing multinational tax avoidance in China." This chapter is a comprehensive analysis on the influencing factors in multinational tax avoidance in China. On the basis of theoretical analysis, the author establishes an assumption of empirical analysis, and through the collected data and making use of empirical analysis, she makes examination and complement to the conclusions of theoretical analysis. This chapter focuses on the impact of factors, such as the size of businesses, profit margin, amount of loss, the R&D expenditure, the ratio of fixed assets and intangible assets and debt ratio, etc. on the corporation's behavior of paying tax.
Chapter5,"The effect analysis of multinational tax avoidance by in China". This chapter comprehensively analyses the various effects of multinational tax avoidance mainly from the angles of income, economy and law, etc. It includes four parts. Part One is the effect of revenue. First, it is the effect of tax revenue. Multinational tax avoidance has both caused a huge loss of tax sources and increased the tax cost in China. Apart from this, tax avoidance behavior, despite repeatedly prohibited, also has a bad demonstration effect. Second, it is the effect of revenue chosen by enterprises. It makes the analysis from the point of view of enterprises. Generally speaking, tax avoidance produces positive effects on the supply of production factors, capital operation and investment. In addition, it is also generated deteriorating effect in the international balance of payments. Part Two is the effect of economy. It makes the analysis mainly from the aspects of distribution and allocation of resources. Part Three is the effect of law. It analyzes the impact of multinational tax avoidance to tax law system from both positive and negative aspects. The positive impact is that, multinational tax avoidance has provided basis for our tax system, and the negative impact is that, multinationals tax avoidance has seriously damaged the authority of our tax laws. Part Four is the other effects. First, the multinational tax avoidance seriously infringes on the interests of Chinese investors. Second, multinational tax avoidance affects the effect of tax incentives.
Chapter6,"Tax administration on multinational tax avoidance in China". This part is the focus and the core of this paper. It consists of three parts. The first part is the tax management practices of multinational corporations in China. It comprehensively analyzes the historical development, achievements and the existing limitations of anti-tax avoidance in China, it aims at enabling us to more clearly understand the current realities of China's anti-avoidance tax administration and laying a good foundation for making correct decision later discussed in the paper. Part2is the International comparison and reference of tax avoidance administration. The research on tax avoidance administration in developed tax is much earlier than China, and it has formed a complete theoretical system as well as a rigorous and effective monitoring mechanism. By introducing, comparing and evaluating the corresponding system and measures in tax avoidance administration making by developed countries, the purpose of this chapter is to summarize the existing common points refined and the mature experience and provides scientific and effective reference and inspiration for making tax regulations in the future. Part Three is the countermeasures and suggestions for perfecting tax management with multinational tax avoidance. Through a comprehensive and systematic analysis, and combining with the reaiity of our country, it brings forward the targeted and realistic countermeasures and suggestions which may effectively regulate the behaviors of tax avoidance with multinational corporations in China, that is, to construct a scientific and perfect anti-avoidance system, create an efficient and ordered anti-avoidance management system, and promote the coordination and cooperation of both domestic and foreign taxation.
引文
① 赵春明.跨国公司与国际直接投资[M],机械工业出版社,2012年6月,P1
② 赵景华.跨国公司在华子公司战略比较研究[M],经济管理出版社,2006年9月,P5-6
① 林康.跨国公司经营与管理[M],对外经济贸易大学出版社,2008年8月,P4
② 联合国秘书处国际经济事务部.发达国家与发展中国家之间谈判双边税收条约手册[M],P234
③ 荷兰国际财政文献局.国际税收词汇[M],中国税务出版社,1988
① 叶守光.中国企业避税问题风险控制与管理实物[M],中国税务出版社,2012,P2
② 苏扬.基于客体转移视角的国际避税及防范研究[D],2012,P15
③ 叶守光.中国企业避税问题风险控制与管理实物[M],中国税务出版社,2012,P2
① 李传喜.跨国公司转移定价避税分析与治理[M],经济科学出版社,2007年,P6
② [英]大卫.特洛、马克.阿特金森著,孙晓、和光译.转移定价[M],机械工业出版社,2002年
③ 邓子基、靳东升.论跨国公司与转让定价[J].税务研究,1992年第5期
④ 刘剑文.国际所得税法研究[M],第一版.北京：中国政法大学出版社,2000年,P159
The Income Tax Aet.Canada,972:section15 (4)转引自李俊伟.资本弱化立法比较研究及对中国的借鉴.
① 陈艳萍.资本弱化及税收监管[D].厦门大学,2008年,P4
① 《中华人民共和国税收征收管理法》第63条
② 《中华人民共和国税收征收管理法》第63条
① 沈肇章.基于企业避税行为分析的反避税策略研究[D],2008,P43
② 动机理论概述[J/OL].http://www.xinli110.com/xxlp/XXWZY/200711/63482_5.html.
① 朱力宇.论“经济人”假设在法学研究中运用的问题[J).法理学、法史学,1998年第3期,P1
② 刘伟.在华跨国公司转让定价税收规制的研究[D],2009.24.
① 罗伊·罗哈吉.国际税收基础[M],北京大学出版社,2006,P244
① 孙国辉.跨国公司内部贸易研究[M],第一版,济南,山东人民出版社,2002,P14
① 毛蕴诗、李敏、袁静.跨国公司在华经营策略[M],第一版,,北京,中国财政出版社,2005,P111-112
① 李传喜.跨国公司转移定价避税分析与治理[M],经济科学出版社,2007年,P78
① 经济合作与发展组织著,苏晓鲁、姜跃升等编译.跨国企业与税务机关转让定价指南[M],2006年6月,P102,第六章,6.3
② 经济合作与发展组织著,苏晓鲁、姜跃升等编译.跨国企业与税务机关转让定价指南[M],2006年6月,P102,第六章,6.4
① 安然、罗艳.对资本弱化进行规制的思考[J],法学论坛,2006.3.
① 李松玉.制度与制度权威[J].延边大学学报,2003年,P6
① 刘建民.外商投资税收激励与政策调整[M],人民出版社,2007.24.
② 江心英.东道国外资激励政策的经济学分析[J],国际贸易问题,2005.10.
① 中国税务年鉴,北京：中国税务出版社,2004
① 朱炎生,完善我国受控外国公司税制[J],涉外税务,2008年第3期,P4
① 刘志安,龙军.防范资本弱化的税制安排：日本经验及其借鉴[J],学术论坛,2007年第9期,P97
① 周广仁.中国税收征管能力问题研究[M],中国税务出版社2006年10月
① 肖太寿.中国国际避税治理问题研究[M],中国市场出版社,2012年,P161
[1]阿兰.斯密德.制度与行为经济学[M].第1版.北京：中国人民大学出版社,2004.372.
[2]陈屹.中国外资企业转让定价影响因素的分析[J].财经研究,2005,(7)：97.
[3]程恩富、胡乐明.新制度主义经济学[M].第1版.北京：经济日报出版社,2005.183.
[4]大卫·特洛、马克·阿特金森.国际转移定价[M].第1版.北京：电子工业出版社,2002.20.140.161.
[5]苑涛.国际税收[M].对外经济贸易大学出版社,2011.
[6]范如国、韩民春.博弈论[M].第1版.武汉：武汉大学出版社,2006.1-6.
[7]傅光明. 关于统一我国内外资企业所得税法税率25%的研究[J/OL]. http://www.cftl.cn/list.asp,2008-09-06.
[8]曹雪琴.国际税收教程[M].立信会计出版社,2011.
[9]顾肖荣.日本证券内幕交易的民事责任[J/OL].http://www.kantsuu.com, /riben/74759.shtml,2007-03-27.
[10]国彦兵.新制度经济学[M].第1版.上海：立信会计出版社2006.21-24.48.53-54.
[11]何玉润.外商投资企业转移定价与税收管理[D].第1版.北京：经济科学出版社,2006.41.
[12]陈庆萍,毛美英.对纳税人避税行为及政府反避税措施的分析[J].涉外税务,2009(4)：32-36.
[13]黄志东、陈友伦、曾立新,等.日本预约定价税制及其启示[J].涉外税务,2004,(10)： 45-49.
[14]吉尔·C·佩甘J·斯科特·威尔基.全球经济中的转让定价策略[M].第1版.北京：中国财政经济出版社,1997.48.
[15]陈曦梅.反国际避税防范与措施——对预约定价制的探析[J].经营管理者,2010(7)：25.
[16]靳东升、龚辉文.经济全球化下的税收竞争与协调[M].第1版.北京：中国税务出版社.2008,123-124.196.212.
[17]经济合作与发展组织.跨国企业与税务机关转让定价指南[M].第1版.北京： 中国税务出版社,2006.1-8.11-15.20-24.32.35.46.55.61.83-84.92.96.
[18]井上博之.关于转让定价事前确认制度的考察[J/OL].WWW.ntc.nta.go.jp/kenkyu/ ronsou/36/inoue/hajimeni.html,2005-02.
[19]李传喜.跨国公司转移定价避税—分析与治理[D].第1版.北京：经济科学出版社,2007.242-249.
[20]丁晓鹏.跨国公司转让定价避税问题研究[J].现代经济信息,2011(11)：187-188.
[21]李伟.国际转让定价—利益博弈与税制安排[D].中国学位论文全文数据库.2007-04.129-134.
[22]付慧姝.完善国际税收情报交换中纳税人权利保护的法律思考[J].企业经济,2011(4)：187-189.
[23]葛夕良,朱明.避税港：国际避税与逃税[J].经济资料译丛,2011(3)：64-81.
[24]孔祥丽.跨国公司利用资本弱化避税法律问题研究[D].四川：西南政法大学,2011.
[25]刘剑文.财税法论丛第7卷[M].第1版.北京：法律出版社,29052.36-240.
[26]梁淑红.资本弱化研究[M].经济管理出版社,2011.
[27]刘永伟.转让定价法律问题研究[D].第1版.北京：北京大学出版社,2004.22.38.62.
[28]卢现祥、朱巧玲.新制度经济学[M].第1版.北京：北京大学出版社,2007.110.114.423.
[29]罗秦.论全球化下反跨国公司避税中的三重博弈[J].税务研究,2006,(4)：54-57.
[30]马云泽.规制经济学[M].第1版.北京：经济科学出版社,2006.3-12.
[31]毛蕴诗、李敏、袁静.跨国公司在华经营策略[M].第1版.北京：中国财政经济出版社,2005.111-112.120.293-295.
[32]孟庆启.中国税务管理现代化概论[M].第1版.北京：中国税务出版社,2005.239.
[33][34]佘开祥.西方主要发达国家所得税制改革概况与分析[J/OL].http://WWW.51edu.com/zhiye/2008/1103/article_62532-6.html.2006-11-18.
[34]郑力坚,马哲.国际避税的方式及反避税措施[J].税务研究,2005(3)：93-94.
[35]刘荣明,王福兰,李海燕,李菊先.提升中国应对转让定价避税的几点建议[J].涉外税务,2011(7)：72-74.
[36]商务部外资司.联合国：中国仍是全球跨国公司海外研发首选地 [EB/OL]. http://www.chinahrd.net/zhi_sk/jt_page.asp.2008-2-14.
[37]王娟.中国国际反避税研究[D].四川：西南财经大学,2010.
[38]孙爱林.关联交易的法律规制[D].第1版.北京：法律出版社,2006.1-5.
[39]孙国辉.跨国公司内部贸易研究[M].第1版.济南：山东人民出版社,2002.78.
[40]徐公伟,丁建中.新税法实施后的国内避税问题探析[J].现代财经——天津财经大学学报,2009(3)：82-85.
[41]杨志清.国际税收[M].北京大学出版社,2010.
[42]张华鲁,李崇刚,张华伟.跨国公司在华避税行为及法律适用问题研究[J].会计之友,2011(5)：15-17.
[43]王进猛、茅宁.在华外资企业为什么大面积亏损[J].世界经济,2008,(1)：23-35.
[44]王静波.外商投资企业转让定价税收问题研究[M].第1版.北京：经济科学出版社,2008.181-184.
[45]朱清.国际税收(第5版)[M].中国人民大学出版社,2011.
[46]王苹、孙超.境外巨额商标权使用费引关注广州一企业逃税被查[N].中国税务报,2008-07-07.
[47]王素君.跨国企业竞争优势变迁[D].第1版.北京：中国经济出版社,2006.97.
[48]王顺林.外商投资企业转让定价研究[D].第1版.上海：复旦大学出版社,2002.72-75.
[49]赵春明.跨国公司与国际直接投资[M],机械工业出版社,2012年6月,P1
[50]王跃生.经济全球化对发展中国家的影响及其对策选择[J/OL]. http://www. studa. net/guoji/051220/20051220816.html,2005-12-20.
[51]翁晓健.转移定价税务争端解决机制评析[J].外国经济与管理,2007,(8)：44-45.
[52]吴申军.论我国转让定价税制的改革与完善[D].中国学位论文全文数据库.2004-06.77-79.
[53]吴昕春.制度视角下的东北亚区域合作[D]. 中国学位论文全文数据库.2005-06.80.
[54]赵景华.跨国公司在华子公司战略比较研究[M],经济管理出版社,2006.5-6.
[55]冼国明.跨国公司论丛2006年第一辑[M].第1版.北京：中国经济出版社,2006.130-154.
[56]林康.跨国公司经营与管理[M],对外经济贸易大学出版社,2008年8月,P4
[57]联合国秘书处国际经济事务部.发达国家与发展中国家之间谈判双边税收条约手册[M],P234
[58]荷兰国际财政文献局.国际税收词汇[M],中国税务出版社,1988
[59]叶守光.中国企业避税问题风险控制与管理实物[M],中国税务出版社,2012.2.
[60]杨建文.政府规制：21世纪理论研究潮流[M].第1版.上海：学林出版社,2007.1-5.
[61]苏扬.基于客体转移视角的国际避税及防范研究[D],2012.15.
[62]张健、陈盛光、陈锡超.对我国推行预约定价制的税法思考[J].税务与经济,2008,(2)：74-79.
[63]张同青、杨洁.国外转让定价税制发展研究[J].涉外税务,2008,(1)：36.
[64]陈艳萍.资本弱化及税收监管[D].厦门大学,2008.4.
[65]沈肇章.基于企业避税行为分析的反避税策略研究[D],2008.43.
[66]赵进华.外商对华直接投资的演进规律研究—区域结构与进入搜式的视角[D].中国学位论文全文数据库.2006.39-42.
[67]赵晋琳.跨国公司预约定价研究[D].中国学位论文全文数据库,2005-04.78-79.
[68]周广仁.中国税收征管能力问题研究[M].第1版.北京：中国税务出版社,2006.223-228.
[69]周晓唯、张璐.征税与纳税行为博弈关系的实证分析[J].税务与经济,2008,(3)：93-99.
[70]朱力宇.论“经济人”假设在法学研究中运用的问题[J].法理学、法史学,1998(3)：1.
[71]《中华人民共和国企业所得税法实施条例》立法起草小组.中华人民共和国企业所得税法实施条例释义及适用指南[M].第1版.北京：中国财政经济出版社,2007.24-28.
[72]朱京安.中国外贸法律制度变迁研究[M].第1版.北京：人民出版社,2008.223-226.
[73]朱景文.跨越国境的思考[M ].第1版.北京：北京大学出版社,2006.43-59.
[74]朱青、汤坚、宋兴义.企业转让定价税务管理操作实务[M].第1版.北京：中国税务出版社,2003.45.
[75]李松玉.制度与制度权威[J].延边大学学报,2003.6.
[76]刘建民.外商投资税收激励与政策调整[M],人民出版社,2007.24.
[77]朱炎生,完善我国受控外国公司税制[J],涉外税务,2008(3).4.
[78]朱青.成本分摊协议税收管理难点问题分析[J],财会月刊,2010.58.
[79]刘志安,龙军.防范资本弱化的税制安排：日本经验及其借鉴[J],学术论坛,2007(9).97.
[80]肖太寿.中国国际避税治理问题研究[M],中国市场出版社,2012.161.
[81]黄焱.国际税收竞争与最优资本课税研究[M].中国税务出版社,2009.
[82]熊永生,李晓珂,林亚婷.转让定价效果分析[J].商业经济,2011(17)：80-81.
[83]张蹇.WTO条件下建立健全中国的反国际避税制度[J].新疆财经,2009(1)：54-57.
[84]张文春,曲阜.税务信息交换协定与国际税务合作[J].涉外税务,2010(7)：36-40.
[85]张维银,卜村吏.国际避税基本问题探微[J].知识经济,2009(13)：73-74.
[86]徐海荣,王真.借鉴国际经验遏制利用避税地恶意税收筹划[J].涉外税务,2010(7)：32-36.
[87]Diaw, Khaled M,2004, "Ownership Restrictions:Tax Competition and Transfer Pricing policy", Center Discussion Paper, Vol.3, January, PP4.
[88]Frank Strobel. International tax arbitrage, financial parity conditions and preferential capital gains taxation. Quantitative Finance,2005(4).
[89]Armstrong, C, Blouin, J., Larcker, D., The Incentives for Tax Planning. Working Paper, University of Pennsylvania,2010.
[90]Hastbacka, Mildred. A.,2003, "Valuation of Technology Intangibles for Transfer Pricing:Time for Industry Initiatives?", Tax Notes International, Vol.20, October, PP20.
[91]Nelly Exbrayat,Thierry Madi e s, St e phane Riou. International tax competition:do public good spillovers matter?. International Tax and Public Finance,2010 (10):479-500.
[92]Tang, R. Y. W.,1990, "Canadian Transfer pricing in the 1990s", Management Accounting, Vol.73, April, PP22-26.
[93]Tang, Roger. Y. W., "Transfer Pricing in the 1990s:Tax and Management Perspective", Westport, Conn:Quorum Book,1993.
[94]Jose, M. Calderon, Kluwer,1998, " Advance Pricing Agreements:A Global Analysis", Law International, PP18.
[95]Kant, Chander. Endogenoous,1988, "Transfer Pricing and the Effects of Uncertain Regulation", Journal of International Economics, Vol.24, PP147-157.
[96]Sehjelderup, G., Weichenrieder, A.,1999, "Trade Multinationals and Transfer Pricing Regulation", Canadian Journal of Eeonomies,33, February, PP817-834.
[97]Li, Jinyan,2002, "Gobal Profit Split:An Evolutionary Approach to International Income Allocation", Canadian Tax journal, Vol.7, July, PP50.
[98]Lorraine, Eden,1998, "Taxing Multinationals:Transfer Pricing and Corporate Income " Taxation in North America, University of Toronto Press, PP101.
[99]Prusa, Thomas, J.,1990, "An Incentive Compatible Approach to the Transfer Pricing Problem", Journal of International Economics, Vol.5, Sep., PP28.
[100]Mansori, Kashif. S.& Alfons, J. Weichenrieder,2001, "Tax Competition and Transfer Pricing Disputes", Finanz Archiv, Vol.58, January, PP1-11.
[101]Richard, M. Hammer,1996, "Will the Arm's Length Standard Stand the Test of Time?" The Specter of Apportionment, Intertax, Vol.1, Janu. PP2.
[102]Robet, Halperin and Bin, Srinidhi,1987, "The Effect of the U.S. Income Tax Regulations'Transfer Pricing Rules on Allocative Efficiency", The Accounting Review, Vol. LXⅡ, Oct, PP4.
[103]Samuelson, L.,1982, "The Multinational Firm With Arm'Length Transfer Price Limits", Journal of International Economies, Vol.13, April, PP365-374.
[104]Sartori, Giovanni,1987, "The Theory of Democracy Revisited ", Chatham, New Jersey:Chatham House, PP337.
② 赵景华.跨国公司在华子公司战略比较研究[M],经济管理出版社,2006年9月,P5-6
① 林康.跨国公司经营与管理[M],对外经济贸易大学出版社,2008年8月,P4
② 联合国秘书处国际经济事务部.发达国家与发展中国家之间谈判双边税收条约手册[M],P234
③ 荷兰国际财政文献局.国际税收词汇[M],中国税务出版社,1988
① 叶守光.中国企业避税问题风险控制与管理实物[M],中国税务出版社,2012,P2
② 苏扬.基于客体转移视角的国际避税及防范研究[D],2012,P15
③ 叶守光.中国企业避税问题风险控制与管理实物[M],中国税务出版社,2012,P2
① 李传喜.跨国公司转移定价避税分析与治理[M],经济科学出版社,2007年,P6
② [英]大卫.特洛、马克.阿特金森著,孙晓、和光译.转移定价[M],机械工业出版社,2002年
③ 邓子基、靳东升.论跨国公司与转让定价[J].税务研究,1992年第5期
④ 刘剑文.国际所得税法研究[M],第一版.北京：中国政法大学出版社,2000年,P159
The Income Tax Aet.Canada,972:section15 (4)转引自李俊伟.资本弱化立法比较研究及对中国的借鉴.
① 陈艳萍.资本弱化及税收监管[D].厦门大学,2008年,P4
① 《中华人民共和国税收征收管理法》第63条
② 《中华人民共和国税收征收管理法》第63条
① 沈肇章.基于企业避税行为分析的反避税策略研究[D],2008,P43
② 动机理论概述[J/OL].http://www.xinli110.com/xxlp/XXWZY/200711/63482_5.html.
① 朱力宇.论“经济人”假设在法学研究中运用的问题[J).法理学、法史学,1998年第3期,P1
② 刘伟.在华跨国公司转让定价税收规制的研究[D],2009.24.
① 罗伊·罗哈吉.国际税收基础[M],北京大学出版社,2006,P244
① 孙国辉.跨国公司内部贸易研究[M],第一版,济南,山东人民出版社,2002,P14
① 毛蕴诗、李敏、袁静.跨国公司在华经营策略[M],第一版,,北京,中国财政出版社,2005,P111-112
① 李传喜.跨国公司转移定价避税分析与治理[M],经济科学出版社,2007年,P78
① 经济合作与发展组织著,苏晓鲁、姜跃升等编译.跨国企业与税务机关转让定价指南[M],2006年6月,P102,第六章,6.3
② 经济合作与发展组织著,苏晓鲁、姜跃升等编译.跨国企业与税务机关转让定价指南[M],2006年6月,P102,第六章,6.4
① 安然、罗艳.对资本弱化进行规制的思考[J],法学论坛,2006.3.
① 李松玉.制度与制度权威[J].延边大学学报,2003年,P6
① 刘建民.外商投资税收激励与政策调整[M],人民出版社,2007.24.
② 江心英.东道国外资激励政策的经济学分析[J],国际贸易问题,2005.10.
① 中国税务年鉴,北京：中国税务出版社,2004
① 朱炎生,完善我国受控外国公司税制[J],涉外税务,2008年第3期,P4
① 刘志安,龙军.防范资本弱化的税制安排：日本经验及其借鉴[J],学术论坛,2007年第9期,P97
① 周广仁.中国税收征管能力问题研究[M],中国税务出版社2006年10月
① 肖太寿.中国国际避税治理问题研究[M],中国市场出版社,2012年,P161
[1]阿兰.斯密德.制度与行为经济学[M].第1版.北京：中国人民大学出版社,2004.372.
[2]陈屹.中国外资企业转让定价影响因素的分析[J].财经研究,2005,(7)：97.
[3]程恩富、胡乐明.新制度主义经济学[M].第1版.北京：经济日报出版社,2005.183.
[4]大卫·特洛、马克·阿特金森.国际转移定价[M].第1版.北京：电子工业出版社,2002.20.140.161.
[5]苑涛.国际税收[M].对外经济贸易大学出版社,2011.
[6]范如国、韩民春.博弈论[M].第1版.武汉：武汉大学出版社,2006.1-6.
[7]傅光明. 关于统一我国内外资企业所得税法税率25%的研究[J/OL]. http://www.cftl.cn/list.asp,2008-09-06.
[8]曹雪琴.国际税收教程[M].立信会计出版社,2011.
[9]顾肖荣.日本证券内幕交易的民事责任[J/OL].http://www.kantsuu.com, /riben/74759.shtml,2007-03-27.
[10]国彦兵.新制度经济学[M].第1版.上海：立信会计出版社2006.21-24.48.53-54.
[11]何玉润.外商投资企业转移定价与税收管理[D].第1版.北京：经济科学出版社,2006.41.
[12]陈庆萍,毛美英.对纳税人避税行为及政府反避税措施的分析[J].涉外税务,2009(4)：32-36.
[13]黄志东、陈友伦、曾立新,等.日本预约定价税制及其启示[J].涉外税务,2004,(10)： 45-49.
[14]吉尔·C·佩甘J·斯科特·威尔基.全球经济中的转让定价策略[M].第1版.北京：中国财政经济出版社,1997.48.
[15]陈曦梅.反国际避税防范与措施——对预约定价制的探析[J].经营管理者,2010(7)：25.
[16]靳东升、龚辉文.经济全球化下的税收竞争与协调[M].第1版.北京：中国税务出版社.2008,123-124.196.212.
[17]经济合作与发展组织.跨国企业与税务机关转让定价指南[M].第1版.北京： 中国税务出版社,2006.1-8.11-15.20-24.32.35.46.55.61.83-84.92.96.
[18]井上博之.关于转让定价事前确认制度的考察[J/OL].WWW.ntc.nta.go.jp/kenkyu/ ronsou/36/inoue/hajimeni.html,2005-02.
[19]李传喜.跨国公司转移定价避税—分析与治理[D].第1版.北京：经济科学出版社,2007.242-249.
[20]丁晓鹏.跨国公司转让定价避税问题研究[J].现代经济信息,2011(11)：187-188.
[21]李伟.国际转让定价—利益博弈与税制安排[D].中国学位论文全文数据库.2007-04.129-134.
[22]付慧姝.完善国际税收情报交换中纳税人权利保护的法律思考[J].企业经济,2011(4)：187-189.
[23]葛夕良,朱明.避税港：国际避税与逃税[J].经济资料译丛,2011(3)：64-81.
[24]孔祥丽.跨国公司利用资本弱化避税法律问题研究[D].四川：西南政法大学,2011.
[25]刘剑文.财税法论丛第7卷[M].第1版.北京：法律出版社,29052.36-240.
[26]梁淑红.资本弱化研究[M].经济管理出版社,2011.
[27]刘永伟.转让定价法律问题研究[D].第1版.北京：北京大学出版社,2004.22.38.62.
[28]卢现祥、朱巧玲.新制度经济学[M].第1版.北京：北京大学出版社,2007.110.114.423.
[29]罗秦.论全球化下反跨国公司避税中的三重博弈[J].税务研究,2006,(4)：54-57.
[30]马云泽.规制经济学[M].第1版.北京：经济科学出版社,2006.3-12.
[31]毛蕴诗、李敏、袁静.跨国公司在华经营策略[M].第1版.北京：中国财政经济出版社,2005.111-112.120.293-295.
[32]孟庆启.中国税务管理现代化概论[M].第1版.北京：中国税务出版社,2005.239.
[33][34]佘开祥.西方主要发达国家所得税制改革概况与分析[J/OL].http://WWW.51edu.com/zhiye/2008/1103/article_62532-6.html.2006-11-18.
[34]郑力坚,马哲.国际避税的方式及反避税措施[J].税务研究,2005(3)：93-94.
[35]刘荣明,王福兰,李海燕,李菊先.提升中国应对转让定价避税的几点建议[J].涉外税务,2011(7)：72-74.
[36]商务部外资司.联合国：中国仍是全球跨国公司海外研发首选地 [EB/OL]. http://www.chinahrd.net/zhi_sk/jt_page.asp.2008-2-14.
[37]王娟.中国国际反避税研究[D].四川：西南财经大学,2010.
[38]孙爱林.关联交易的法律规制[D].第1版.北京：法律出版社,2006.1-5.
[39]孙国辉.跨国公司内部贸易研究[M].第1版.济南：山东人民出版社,2002.78.
[40]徐公伟,丁建中.新税法实施后的国内避税问题探析[J].现代财经——天津财经大学学报,2009(3)：82-85.
[41]杨志清.国际税收[M].北京大学出版社,2010.
[42]张华鲁,李崇刚,张华伟.跨国公司在华避税行为及法律适用问题研究[J].会计之友,2011(5)：15-17.
[43]王进猛、茅宁.在华外资企业为什么大面积亏损[J].世界经济,2008,(1)：23-35.
[44]王静波.外商投资企业转让定价税收问题研究[M].第1版.北京：经济科学出版社,2008.181-184.
[45]朱清.国际税收(第5版)[M].中国人民大学出版社,2011.
[46]王苹、孙超.境外巨额商标权使用费引关注广州一企业逃税被查[N].中国税务报,2008-07-07.
[47]王素君.跨国企业竞争优势变迁[D].第1版.北京：中国经济出版社,2006.97.
[48]王顺林.外商投资企业转让定价研究[D].第1版.上海：复旦大学出版社,2002.72-75.
[49]赵春明.跨国公司与国际直接投资[M],机械工业出版社,2012年6月,P1
[50]王跃生.经济全球化对发展中国家的影响及其对策选择[J/OL]. http://www. studa. net/guoji/051220/20051220816.html,2005-12-20.
[51]翁晓健.转移定价税务争端解决机制评析[J].外国经济与管理,2007,(8)：44-45.
[52]吴申军.论我国转让定价税制的改革与完善[D].中国学位论文全文数据库.2004-06.77-79.
[53]吴昕春.制度视角下的东北亚区域合作[D]. 中国学位论文全文数据库.2005-06.80.
[54]赵景华.跨国公司在华子公司战略比较研究[M],经济管理出版社,2006.5-6.
[55]冼国明.跨国公司论丛2006年第一辑[M].第1版.北京：中国经济出版社,2006.130-154.
[56]林康.跨国公司经营与管理[M],对外经济贸易大学出版社,2008年8月,P4
[57]联合国秘书处国际经济事务部.发达国家与发展中国家之间谈判双边税收条约手册[M],P234
[58]荷兰国际财政文献局.国际税收词汇[M],中国税务出版社,1988
[59]叶守光.中国企业避税问题风险控制与管理实物[M],中国税务出版社,2012.2.
[60]杨建文.政府规制：21世纪理论研究潮流[M].第1版.上海：学林出版社,2007.1-5.
[61]苏扬.基于客体转移视角的国际避税及防范研究[D],2012.15.
[62]张健、陈盛光、陈锡超.对我国推行预约定价制的税法思考[J].税务与经济,2008,(2)：74-79.
[63]张同青、杨洁.国外转让定价税制发展研究[J].涉外税务,2008,(1)：36.
[64]陈艳萍.资本弱化及税收监管[D].厦门大学,2008.4.
[65]沈肇章.基于企业避税行为分析的反避税策略研究[D],2008.43.
[66]赵进华.外商对华直接投资的演进规律研究—区域结构与进入搜式的视角[D].中国学位论文全文数据库.2006.39-42.
[67]赵晋琳.跨国公司预约定价研究[D].中国学位论文全文数据库,2005-04.78-79.
[68]周广仁.中国税收征管能力问题研究[M].第1版.北京：中国税务出版社,2006.223-228.
[69]周晓唯、张璐.征税与纳税行为博弈关系的实证分析[J].税务与经济,2008,(3)：93-99.
[70]朱力宇.论“经济人”假设在法学研究中运用的问题[J].法理学、法史学,1998(3)：1.
[71]《中华人民共和国企业所得税法实施条例》立法起草小组.中华人民共和国企业所得税法实施条例释义及适用指南[M].第1版.北京：中国财政经济出版社,2007.24-28.
[72]朱京安.中国外贸法律制度变迁研究[M].第1版.北京：人民出版社,2008.223-226.
[73]朱景文.跨越国境的思考[M ].第1版.北京：北京大学出版社,2006.43-59.
[74]朱青、汤坚、宋兴义.企业转让定价税务管理操作实务[M].第1版.北京：中国税务出版社,2003.45.
[75]李松玉.制度与制度权威[J].延边大学学报,2003.6.
[76]刘建民.外商投资税收激励与政策调整[M],人民出版社,2007.24.
[77]朱炎生,完善我国受控外国公司税制[J],涉外税务,2008(3).4.
[78]朱青.成本分摊协议税收管理难点问题分析[J],财会月刊,2010.58.
[79]刘志安,龙军.防范资本弱化的税制安排：日本经验及其借鉴[J],学术论坛,2007(9).97.
[80]肖太寿.中国国际避税治理问题研究[M],中国市场出版社,2012.161.
[81]黄焱.国际税收竞争与最优资本课税研究[M].中国税务出版社,2009.
[82]熊永生,李晓珂,林亚婷.转让定价效果分析[J].商业经济,2011(17)：80-81.
[83]张蹇.WTO条件下建立健全中国的反国际避税制度[J].新疆财经,2009(1)：54-57.
[84]张文春,曲阜.税务信息交换协定与国际税务合作[J].涉外税务,2010(7)：36-40.
[85]张维银,卜村吏.国际避税基本问题探微[J].知识经济,2009(13)：73-74.
[86]徐海荣,王真.借鉴国际经验遏制利用避税地恶意税收筹划[J].涉外税务,2010(7)：32-36.
[87]Diaw, Khaled M,2004, "Ownership Restrictions:Tax Competition and Transfer Pricing policy", Center Discussion Paper, Vol.3, January, PP4.
[88]Frank Strobel. International tax arbitrage, financial parity conditions and preferential capital gains taxation. Quantitative Finance,2005(4).
[89]Armstrong, C, Blouin, J., Larcker, D., The Incentives for Tax Planning. Working Paper, University of Pennsylvania,2010.
[90]Hastbacka, Mildred. A.,2003, "Valuation of Technology Intangibles for Transfer Pricing:Time for Industry Initiatives?", Tax Notes International, Vol.20, October, PP20.
[91]Nelly Exbrayat,Thierry Madi e s, St e phane Riou. International tax competition:do public good spillovers matter?. International Tax and Public Finance,2010 (10):479-500.
[92]Tang, R. Y. W.,1990, "Canadian Transfer pricing in the 1990s", Management Accounting, Vol.73, April, PP22-26.
[93]Tang, Roger. Y. W., "Transfer Pricing in the 1990s:Tax and Management Perspective", Westport, Conn:Quorum Book,1993.
[94]Jose, M. Calderon, Kluwer,1998, " Advance Pricing Agreements:A Global Analysis", Law International, PP18.
[95]Kant, Chander. Endogenoous,1988, "Transfer Pricing and the Effects of Uncertain Regulation", Journal of International Economics, Vol.24, PP147-157.
[96]Sehjelderup, G., Weichenrieder, A.,1999, "Trade Multinationals and Transfer Pricing Regulation", Canadian Journal of Eeonomies,33, February, PP817-834.
[97]Li, Jinyan,2002, "Gobal Profit Split:An Evolutionary Approach to International Income Allocation", Canadian Tax journal, Vol.7, July, PP50.
[98]Lorraine, Eden,1998, "Taxing Multinationals:Transfer Pricing and Corporate Income " Taxation in North America, University of Toronto Press, PP101.
[99]Prusa, Thomas, J.,1990, "An Incentive Compatible Approach to the Transfer Pricing Problem", Journal of International Economics, Vol.5, Sep., PP28.
[100]Mansori, Kashif. S.& Alfons, J. Weichenrieder,2001, "Tax Competition and Transfer Pricing Disputes", Finanz Archiv, Vol.58, January, PP1-11.
[101]Richard, M. Hammer,1996, "Will the Arm's Length Standard Stand the Test of Time?" The Specter of Apportionment, Intertax, Vol.1, Janu. PP2.
[102]Robet, Halperin and Bin, Srinidhi,1987, "The Effect of the U.S. Income Tax Regulations'Transfer Pricing Rules on Allocative Efficiency", The Accounting Review, Vol. LXⅡ, Oct, PP4.
[103]Samuelson, L.,1982, "The Multinational Firm With Arm'Length Transfer Price Limits", Journal of International Economies, Vol.13, April, PP365-374.
[104]Sartori, Giovanni,1987, "The Theory of Democracy Revisited ", Chatham, New Jersey:Chatham House, PP337.