USST_Arts_117010674 欧盟税收协调机制对我国企业对外直接投资决策的影响研究

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摘要

随着经济全球化的发展，各国经济的相互联系日益密切，越来越多的国家都把

全球市场作为优化资源配置和参与国际经济竞争与合作的场所，进行跨国经营。自

中欧 1975 年建交以来，双边贸易取得了长足的发展。并且由于欧盟的不断壮大和发

展，欧洲经济环境的不断改善，欧洲市场作为越来越多企业的首选之一。我国与欧

盟建交也有 30 多年，双方的经济交往在各个方面都非常突出，特别是在经济贸易往

来中，根据我国海关以及商务部历年来的统计数据，欧盟已经成为我国的第一大贸

易伙伴国，取代了日本和美国的地位；相比较之下，从欧盟方面来看，我国也成为

继美国之后第二大欧盟贸易伙伴。在对外直接投资方面，欧盟已经超过美国成为我

国对外直接投资的第一目的地。税收是经济贸易往来和对外直接投资中的不可或缺

的因素，这其中就需要对实体性税收负担和程序性税收负担进行重要的考量，这对

于如何对外投资和合理选取投资地点有重要意义。同时，如果能熟悉并掌握欧盟的

税收制度，这对于我国跨国经营的企业家、投资家、经营家能够顺利在欧盟开展中

欧贸易和投资有着关键性的作用。

本文的主要内容是基于中国企业的跨国经营尚处于起步发展阶段，迫切需要吸

收和学习如何在欧盟投资环境下正确经营，而税收又是一个重要的组成部分，对欧

盟的税收协调进行梳理和总结对我国如何进行跨国投资经营有重要意义。第一章是

绪言，提出了问题及本文的主要内容，研究背景及意义和研究思路及创新。第二章

对欧盟的税收制度进行理论分析，将税收协调的演进规律，关税同盟中的税收协

调，国际区域性税收协调的机制及效应分析纳入本章。第三章分别着重阐述欧盟增

值税和所得税的协调实践及实践的必要性和目的。第四章分析欧盟税收政策对我国

企业对外直接投资决策的影响，建立面板数据分析模型对税收和 FDI 的相关性进行

实证分析，选取了欧盟代表性国家的数据作为样本进行回归分析，得出公司所得税

和我国企业对欧盟直接投资的相关性系数，阐述欧盟税收政策对我国企业跨国直接

投资影响。第五章主要讲述欧盟税收协调对我国企业跨国经营的效应启示。选择适

当的地域进行投资，选择有利的投资地点和组织形式，选择有利的资本结构和投资

对象，设立国际控股公司，金融公司，投资公司等公司机构，利用关联企业交易中

的转让定价，避免建成常设机构。

关键字：欧盟税收协调对外直接投资

ABSTRACT

With the development of economic globalization, the interconnectedness of national

economies ever closer, more and more countries are considering the global market as the

optimal allocation and participating in the international economic competition and

cooperation in the whole world. Since China and EU established diplomatic relations in

1975, bilateral trade has made great strides. Considering EU continues to grow and

develop, the European market become one of preferred places for more and more

enterprises with EU’s continuously improvement on economic environment. With the 30

year’s official relationship between China and EU, the two sides have extensive

cooperation and exchanges in various fields, especially in economic and trade fields.

According to the Ministry of Commerce and national customs statistics, the EU has

replaced the United States and Japan since 2004, become the largest trading partner of

China for 9 years. While China become the second largest trading partner in EU (after the

United States). In the same time the EU has become China’s second largest place for the

foreign direct investment (second only to China’s Hong Kong). Recently the EU becomes

the first destination for Chinese FDI replaces the United States. Taxation must involved in

the trade exchanges and Foreign Direct investment, including related entities obligations

and procedural obligations, especially in the FDI decisions on whether invest outside or

how to invest outside. The tax burden (including substantive burden and procedural

burden)is an essential factor. Therefore, it has a great significance for Chinese enterprises,

operators, investors who would like to FDI in EU by understanding and mastering the

rules of EU tax law.

The main content of this essay is based on the Chinese enterprises’ urgent need to

absorb the optimal knowledge and the willingness to learn how to properly operate the

investment under EU’s environment since Chinese enterprises multiple operation is still

in its early stage of development and the taxation is an important part of operation. It is

very important on how to cross-border investment for our operations by sorting and

summarizing the EU tax coordination. The first chapter is the introduction, raised the

issue and the main content of this essay and the research background and significance of

research ideas and innovations. The Chapter II analyses the EU tax system theory. The

evolution of the law of tax harmonization, customs union in tax coordination,

international taxation regional coordination mechanisms and effects analysis are involved

in this chapter. The third chapter focuses on the coordination of EU VAT and company

tax practice and practical necessity and purpose. The fourth chapter analyses the impact

of EU tax policy on FDI decisions of enterprises, establish the panel date empirical model

in order to inspect the relativity between taxation and FDI, select the data from the EU

countries which can be a representive sample for the regression analysis, Then get the

correlation coefficient between corporate income tax and the FDI. The fifth chapter

focuses on the effects on EU tax harmonization implications for Chinese multinational

enterprises. There are some suggestions provided for the consideration, such as choose a

favorable investment location and organization from the appropriate geographical

investment, choose a favorable capital structure and investment targets, the establishment

of international holding companies, finance companies, investment companies and other

corporate bodies, the uses of corporate transactions related to transfer pricing , avoid built

permanent establishment.

Key Word: European Union, Tax coordination, Foreign Direct

Investment

中文摘要

ABSTRACT

第一章绪论............................................................................................................1

1.1 研究背景........................................................................................................1

1.2 研究意义........................................................................................................2

1.3 文献综述........................................................................................................3

1.3.1 国外文献综述 ......................................................................................3

1.3.2 国内文献综述 ......................................................................................5

1.4 本文结构及主要内容....................................................................................8

1.5 创新点及不足................................................................................................9

第二章欧盟税收协调制度的理论分析................................................................10

2.1 税收协调的演进规律..................................................................................11

2.1.1 税收协调范围不断扩大 ....................................................................11

2.1.2 税收协调程度不断深化 ....................................................................12

2.1.3 税收协调方法多元化 ........................................................................13

2.1.4 税收协调机制不断完善 ....................................................................14

2.2 关税同盟与自由贸易区中的税收协调......................................................14

2.2.1 关税同盟 ............................................................................................14

2.2.2 自由贸易区 ........................................................................................15

2.3 以博弈论为基础的“哈马达”模型..........................................................16

2.4 国际区域性税收协调的效应分析..............................................................17

2.4.1 区域性税收协调的资源配置效应 ....................................................17

2.4.2 区域性税收协调的收入分配效应 ....................................................17

2.4.3 区域性税收协调的经济发展效应 ....................................................18

第三章欧盟税收协调的实践及其发展................................................................19

3.1 税收协调的必要性......................................................................................19

3.1.1 “一体化”含义的内在要求 ............................................................19

3.1.2 经济效率和税收主权之间的平衡 ....................................................20

3.1.3 消除双重征税和税收歧视 ................................................................23

3.1.4 税收竞争的必然结果 ........................................................................25

3.1.5 欧洲法院的作用受到制约 ................................................................28

3.2 欧盟税收协调实践......................................................................................29

3.2.1 欧盟增值税的协调 ............................................................................30

3.2.2 欧盟公司所得税税的协调 ..............................................................38

第四章欧盟税收政策对我国企业对外直接投资决策的影响............................44

4.1 我国对欧盟直接投资现状..........................................................................44

4.1.1 中国对欧盟直接投资规模迅速增长 ................................................44

4.1.2 中国对欧盟直接投资行业分布广泛 ................................................45

4.1.3 英法德继续保持领先优势，卢森堡成为中国对外直接投资新宠 46

4.2 欧盟税收政策对我国企业对外直接投资的影响......................................50

4.2.1 有关税收政策对 FDI 影响的理论论据 ............................................50

4.2.2 欧盟吸引我国 FDI 的税收政策比较 ................................................50

4.3 欧盟税收政策对我国企业对外直接投资的实证分析..............................53

4.3.1 变量的选取 ........................................................................................53

4.3.2 模型选取 ............................................................................................53

4.3.3 模型建立 ............................................................................................53

4.3.4 变量的回归系数及回归方程 ............................................................56

4.3.5 回归分析 ............................................................................................57

第五章欧盟税收协调政策对我国企业对欧盟 FDI 投资的效应启示....................60

5.1 选择适当的地域进行投资..........................................................................60

5.1.1 “避税天堂”的合理使用 ................................................................60

5.1.2 利用延期纳税可以合理规避税收负担 ............................................61

5.1.3 经济发展特区、优先发展地区、高新工业园区的合理使用..........61

5.1.4 不同国家或地区之间税收政策的差异..............................................62

5.1.5 利用我国税收协定签订国家来确定投资地域..................................62

5.2 选择合适的组织形式优化税收..................................................................62

5.2.1 分公司或者子公司..............................................................................62

5.2.2 股份有限公司和合资企业..................................................................63

5.2.3 “中国内地-香港-卢森堡-欧盟”....................................................64

5.3 选择合适的资本结构优化税收..................................................................64

5.3.1 股权融资和债务融资..........................................................................64

5.3.2 成本费用分摊......................................................................................65

5.4 通过设立中介公司优化税收......................................................................65

5.4.1 设立中介国际控股公司......................................................................65

5.4.2 设立中介国际金融公司......................................................................65

5.4.3 设立中介国际许可公司......................................................................66

5.4.4 设立中介国际贸易公司.......................................................................66

5.5 控制内部转让价格......................................................................................66

5.5.1 商品交易转移价格模式......................................................................67

5.5.2 服务交易转移价格模式......................................................................67

5.5.3 无形资产使用费用转移价格模式......................................................67

5.5.4 贷款转移价格模式..............................................................................67

5.5.5 租赁费用转移价格模式......................................................................67

5.5.6 成本分摊转移价格模式......................................................................67

5.6 避免建成常设机构......................................................................................68

参考文献..............................................................................................................70

在读期间公开发表的论文和承担科研项目......................................................73

致谢......................................................................................................................74

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摘要：

摘要随着经济全球化的发展，各国经济的相互联系日益密切，越来越多的国家都把全球市场作为优化资源配置和参与国际经济竞争与合作的场所，进行跨国经营。自中欧1975年建交以来，双边贸易取得了长足的发展。并且由于欧盟的不断壮大和发展，欧洲经济环境的不断改善，欧洲市场作为越来越多企业的首选之一。我国与欧盟建交也有30多年，双方的经济交往在各个方面都非常突出，特别是在经济贸易往来中，根据我国海关以及商务部历年来的统计数据，欧盟已经成为我国的第一大贸易伙伴国，取代了日本和美国的地位；相比较之下，从欧盟方面来看，我国也成为继美国之后第二大欧盟贸易伙伴。在对外直接投资方面，欧盟已经超过美国成为我国对外直接投资的第...

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