体球网


叶永青:开曼等避税人间天堂的从前、现在与今后

体球网  QULIANNIANMOGONGKAIDEKAIMANJINGJISHIZHIFA,ZHIDAOZUIJINCAIYINFATANGYI。ZHENGZAISHIXINGDEKAIMANJINGJISHIZHIFANAXIETIAOMUJIANGDUIDANWEIFASHENGYINGXIANG,KENENGFASHENGNAXIEYINGXIANG?DANWEISHIBUSHIXUYAOTIZAOBIANDUI,DUICIJINGJIGUANCEWANGZHUANFANGLEJINDUXINGSHIBIANHULVSHISHIWUGUANLISUOHEHUOZHONGRENYEYONGQING。

体球网  YEYONGQINGJUEDE,CICIKAIMANSHIZHIFADEJIEGUO,ZUIDADEJIANGHUISHI,DANWEIHAIWAIHEGUICHENGBENYOUSUOSHANGSHENG,SHUISHOUZHENGTIGUIHUANANDUZENGJIA,DANDUIYUJIAGOUDEZONGTIYINGXIANGBUDA。DUIYUDANWEIERYAN,XUYAOGENGDUODECONGZHUHUGUOJIAODUSISUOZIJIDEHAIWAICHIGUJIAGOUHESHANGYEFUWUANPAI;DUIYUZIRANRENERYAN,GENGYINGGAIGUANXINZHUHUGUOSHUISHOUZHIDUHEFANBISHUIDUIBENSHENDEYINGXIANG。

  YEYONGQINGQIESHIBIAOSHI,YUANBENKONGGUDIQUSHEKAIMANZUISHOUYAODELIYOUBUJIANDESHISHUISHOUYINGXIANG,KAIMANGONGSIFAHESHANGYEFUWUZHILIDEZHENGTIXIDUSHIGENGSHOUYAODEYINSU,LIANJINRONGZHUTIDESHICHANGJINGZHENGLISHUISHOUZIRANSHIZHONGYAODE,DANBINGFEISUOYOU,KAIMANZAIGUOJIXINGYALIXIASUOHUIZUODE,YEZHIYOUJIUSHIQIADANGTAIGAOMENJIANHEYAOQIU,TIANJIAQIANGHUAXINXIJIAOHUANLAIMIANDUIGUOJIXINGSHICHANGDEYINGXIANG。ZHEIYANGDEMENJIANZUIZHONGJUEDINGDEYINSUWORENWEILAIFAYUAN,GUOJIXINGSHEHUIDEYAOQIU,KAIMANDANGDIDESHICHANGZIYUANGONGQIUPINGHENG(BAOHANZHUANYEFUWUGONGZUORENYUANDUITIAOJIANDEJIEDU),YIJIGUOJIXINGSHANGKEQUDAIDELIANGUANXIAQU。YALILAOSHINENGGOURANGBUDE,KAIMANDEZIYUANHAIYOUXIANFANSHIMENJIANGUOGAOJIUHUIJICHUXIAOYING,GUOJIXINGSHANGKEQUDAIDELIANGUANXIAQUWORENWEIBINGHENSHAO,KAIMANYIRANHUIHUODEBUCUO,JINGUANYALIHUIYOUSUOSHANGSHENG。

  经济观测网:简要详细介绍下经济实质法出台的起因?

  叶永青:在评析法律时,立法历史的回顾必要,这对于理解具体条件和评估利益相关方影响都会很有裨益的。从开曼经济实质法的全称(The International Tax Co-Operation(Economic Substance)Law,字面翻译为《国际性税收协作(经济实质)法》)就应该能够读出其与国际性税收的重要关联,如果不成解这一背景,也许很难表述清晰这一法律。下面是一些简要梳理,大体能够看出“经济实质”在国际性反避税中的发展知识结构图。

  1。 OECD及欧盟的单方努力

体球网  JINGJISHIZHIDESHOUCITICHU,FAYUAN1998NIANOECDFABUDE《YOUHAISHUISHOUPANCHANGJINGZHENG:YIGEXINXINGDEQUANQUANQIUXINGNANTI》HUIBAO。HUIBAOGUANZHULEQUANQIUGEGUOWEIXIYIN“QUYULIUDONGXINGXINGJIAOQIANGDEZHUTIHUODONG”(RUJINRONGHUOBIEDEFUWU,ERFEICHUCHANZHIZAO)ERSHIXINGDEYOUHAISHUISHOUPANCHANGJINGZHENGNANTI。YOUHAISHUISHOUSHIJIANHUODONGCHONGSHUATAGUOSHUIJI,GELIEZIBENDELIUXIANG,DAOZHIYIBUFENSHUIFUXIANGLAOQUDONGLI、BUDONGCHANHEXIAOFEIDENGLIUDONGXINGXINGCHADESHUIJIQIANYI,FASHENGBUGONGZHENGGONGPINGSHUISHOUDEQINGKUANG。

  HUIBAOJUEDEYOUHAISHUISHOUPANCHANGJINGZHENGDEFENBIANYINGJIELUNSIXIANGHEXINGUIFAN:

  (1)LINGSHUILVHUOSHISHOUQUANWEITUORENSHUILVDEBISHUIDI(tax haven),HUOSHIJIUTEDINGLEIBIESHOUYIKEYONGDI(LING)SHUILVDEFEIBISHUIDIYOUHUISHUIZHI(preferential regimes);

  (2)QUEFAYUBIEDEGUOJIADEHELIXINXIJIAOHUAN;

  (3)QUEFATOUMINGDU(BAOHANSHITITIAOJIANHESHUISHOUZHENGGUAN);

  (4)WUSHIZHIZHUTIHUODONGYAOQIU(BISHUIDI),SHUISHOUYOUHUIXIANDINGZAITEDINGFANWEI(FEIBISHUIDISHUIZHI)。

  汇报发布后OECD成立了有害市场竞争论坛(FHTP),旨在协调相关建议和指南的落实。但如同别的国际性难题一样,由于國家主权和经济发展的空间需要,在激烈的国际性政治角力后来(OECD成员有限),对于避税地的态度,OECD从意图全方位规制(包含实质性主题活动要求),退而求其次至关注信息交换和透明度改进这两个难题体球网。这客观事实上也会反映在开曼经济实质法今后落地的对策中

  CHULEOECD,ZAOZAI1991NIAN,OUMENGYEJIYUSHICHANGYITIHUADEMUBIAO,SHIZHEDUIQICHENGYUANGUODESHUIZHIFAQIXIEDIAO(BAOHANLUDINGWEIYUANHUIHUIBAO、《SIRENJUDONGSHOUZE》、《GUOJIAJIUZHUZHIDU》DENGCHENGGUO),DANYUOECDPENGDAODEJIANNANXIANGJIN,YESHILEISHENGDAYUDIANXIAO。SHOUYAODENANTIJIUZAIYU,BUTONGYANGGUOJIADEJINGJIFAZHANMOSHIBUTONGYANG,ZIYUANBINGFUBUTONGYANG,YUJINGJIFAZHANTUJINGDUIYINGDECAIZHENGYUNZUOMOSHIQIANCHAWANBIE,ZIRANHUIYOUQIANCHAWANQITASHUIZHI。

  2。 BEPS行动计划下的多边协作

体球网  GUOJIXINGFANBISHUIDEZHONGDAJINDUSHICONG2013NIANGANGKAISHIDE。ZAIERSHIGUOJITUANGONGSISHOUNAODEBEISHUXIA, OECDHUOSUGENJINBINGFABULEBEPS(SHUIJICHONGSHUAYULIRUNQIANYI)XINGDONGJIHUA,GAIJIHUAYIGONGSHIWUXIANGYITI,SUOSHEFANWEISHENGUANG。YUWANGNIANOECDDEDANFANGQUANGAOBUTONGYANG,BEPSXINGDONGJIHUADIAOZHUANLEQUANQIUSHANGDAYIBUFENGUOJIACANYUQIZHONG(ZHIJINDADAO125GESHUIWUXIAQU),DUIYUBEPSJIHUAZHONGDEKUANSHUXINGKUANGJIA(SUOXINGCHENGZUIDIGUIFANNEIDIFANGAN),GECANYUSHUIWUXIAQUYINGYUYIZUNSHOU。

  有害税收盘场竞争也被纳入BEPS行动计划中(第五项)。该行动计划以1998年OECD汇报为基本,了却将实质性因素加强至重要地位。各式各样税收优惠制度均应考虑实质性主题活动的要求。归纳起来就是一句话:税收与实质主题活动要配对,而不会人为因素地从应用价值缔造地迁移至其它地方