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论文编号：	6774
作者编号：	2120123062
上传时间：	2014/12/6 2:00:00
中文题目：	外国企业在华提供劳务常设机构判定及利润归属研究——基于税收管理的视角
英文题目：	Standing body judgement for foreign enterprises in China to provide services and profit attribution research ——Base on Tax Management
指导老师：	李姝
中文关键字：	劳务型常设机构；利润归属；税收管理；国际税收
英文关键字：	the standing body of labor; profit attribution; tax management; International tax
中文摘要：	税收管辖权作为一国的税收主权，必然引起各个国家间的力量博弈，常设机构的形成基础也正是源于这种利益的分配。而其中，劳务型常设机构的认定及税收管理逐渐成为常设机构研究中的热点。近年来，外国企业通过劳务型常设机构提供技术服务或者咨询劳务行为日渐增多，引起各国税务机关越来越多的关注和重视，但是在相关研究实践不足的背景下,各国税务机关在进行常设机构认定及利润归属汇集时或多或少都遇到了一些障碍。 我国的常设机构税收管理伴随着对外开放经历了起步探索，逐步接轨的阶段，虽然研究起步较晚，但是研究成果丰富，尤其是入世后到目前十余年间，常设机构的判定和利润归属方法的运用日趋成熟，并且各地税务实践中出现了诸多案例，但实际执行中还存在争议，未来随着中国不断地改革开放，劳务型常设机构的认定及税收管理将会是两国间税收协定适用方面的一个热点和难点。 本文详细阐述了劳务型常设机构的基本概念，利润归属原则及常用的利润归属方法，深入分析了劳务型常设机构的税收理论基础。通过劳务型常设机构在我国判定的法律标准以及我国目前实际征管政策，引申出劳务型常设机构存在的问题，包括劳务人员的归属问题，劳务时间的划分问题以及劳务活动范围的确定问题。同时又结合劳务型常设机构实例分析，通过对劳务合同、劳务活动、劳务人员和时间的确定，对该劳务型常设机构的期间费用和成本核定等方面进行详细分析，对现阶段我国劳务型常设机构的适用政策进行了探讨。最后针对目前我国税务机关日常工作中遇到的判定难题提出完善劳务型常设机构判定及利润归属的建议：首先构建判定机制，调整劳务型常设机构认定的思路，考虑多方面要素，分别从市场、税务机关、国际合作等多维度构建劳务型常设机构判定机制；同时本文提出建立劳务型常设机构案例库和利润归属模型库, 促使理论与实践尽快融合，打造国际税收征管新平台，推进劳务型常设机构税收动态管理的相关构想。
英文摘要：	Tax revenue jurisdiction as tax sovereignty of a country, must cause the power of the game between countries, the formation of the standing body base is also derived from this kind of interests distribution, of which, the standing body of determination and tax management gradually become the standing body the difficulty in the research, in recent years, the foreign enterprise by the standing body of labor to provide technical services or consulting services behavior become more and more, to the attention of the national tax authorities to more and more attention ,but under the background of the lack of related research practice, the tax authorities in the standing body decision and profit of belonging or met with some obstacles more or less. The standing body of our country tax administration started with opening to the outside world has experienced exploration, gradually integrate stage, although the research starts late, but the rich research achievements, especially after the accession to the current in the past ten years, the standing body and profits belonging to judge method of using the mature, and with several cases around tax practice, but in the actual execution is controversial, the future as China's reform and opening up, the standing body of labor service for determining the tax treaty will be the future for a hot and difficult. This paper expounds the basic concept of the standing body of labor service, profit attribution principles and common ownership method, in-depth analysis the tax theoretical basis of standing body of labor service. Through the standing body of the determine legal standards in our country and actual collection policies of our country lead standing body of labor of problems, including labor service personnel on the ownership of the problem, the division of labor time and labor activities of problem determination. Examples of the standing body of labor service again at the same time, through to the labor contract, labor activity, labor personnel and the determination of time and expenses and costs during the period of the standing body of labor service verification, etc detailed analysis, for the present stage our country the standing body of labor for policy are discussed in this paper.The last view of the tax authorities in China encountered in the daily work of decision problem is put forward to perfect the standing body of labor service for determining and profit attribution suggestion: first to build decision mechanism, adjusting the standing body of labor service of ideas, consider various factors, respectively from the market, the tax authorities, international cooperation and so on multi-dimensional construct the standing body of labor service for determining mechanism;At the same time, this article proposed the standing body of labor service putted forward and profit attribution model library, makes theory and practice of integration as soon as possible, to build new international tax collection and management platform, promote the standing body of labor service dynamic management on the tax related conceptions.
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