Study On The Applicability Of "Beneficial Owner" Clause In The Practice Of Anti-Tax Avoidance In China

Convenient transportation and advanced information technology bring countries(regions) closer and closer,and we trade more and more with other countries(regions).In order to deal with tax conflicts with other countries(regions),as of December 12,2018,China has officially signed107 double tax avoidance agreements,including tax arrangements with Hong Kong and Macao,and tax agreements with Taiwan.Although a large number of international tax agreements have been signed,some multinational investors with ulterior motives have used tax agreements to seek unfair benefits for themselves.They abuse the tax treaty,exploit the gaps in the tax provisions,and integrate the corporate structure into their own The agreement demands that the balance of the international tax environment be disrupted.One of the common preventive measures against the abuse of tax agreements is perspective,that is,the preferential benefits of the agreements are given only to those who really benefit."beneficial owner" means a person who is free to decide whether or how capital or assets can be used or how the proceeds of capital are used,and who is not a resident of a State party to a tax agreement to enjoy tax benefits,Resident companies that are not actual beneficial owners(i.e.conduit companies)do not benefit from the agreement.Therefore,the study of beneficial owner clause is very important to the perfection of China's international tax system.The value of the concept of "beneficial owner" lies in the subject of tax treaty benefits Play the role of recognition and shrinkage.In order to better adapt to the general taxation environment,our country defined "beneficial owner" in the601 text issued in 2009,and gradually updated it by 30,165,24 and the latest bulletin no.9.How to understand and identify "beneficial owners" in the revision and consolidation of tax agreements.However,due to the nature of normative documents and the operational deficiencies of the articles,the provisions on "beneficial owners" in the field of tax law in China need to be improved from the aspects of upgrading the legal hierarchy and improving the relevant provisions.There are five chapters in this paper.In the introduction part,it is the forerunner work of this paper,including the background and significance of choosing the theme of "beneficial owner",the research methods and references adopted in order to write this paper.In the main part,the first chapter carries on the theory analysis of the "beneficial owner" clause.It includes the definition of "beneficiary owner",the importance of "beneficiary owner" clause in preventing treaty abuse and regulating tax avoidance,and the related theory and its application in the "beneficiary owner" clause.The second chapter summarizes the necessity of the application of the "beneficial owner" clause in the practice of anti-tax avoidance in China.Sex.The third chapter analyzes the current situation of the application of the "beneficial owner" clause in the practice of anti-tax avoidance in our country,and combs the development course of the "beneficial owner" clause in our country in detail.It is pointed out that the "beneficial owner" clause exists in the practice of anti-tax avoidance in our country at present: the legal level of normative documents is not high,the standard of identification is not clear enough,and the tax authorities have greater discretion.The fourth chapter,through the form of case analysis,combined with the "beneficiary owner" case of Anshun City,Guizhou Province and the "beneficiary owner" case of Hong Kong Company,makes a further analysis of the current situation of the practice of the "beneficiary owner" clause in China.Verify the issues described earlier,And make the next policy recommendations and improvement measures more targeted and practical significance.On the basis of the above,the fifth chapter puts forward the improvement measures of the "beneficiary owner" clause in the practice of anti-tax avoidance from the aspects of improving the relevant provisions,strengthening the identification and management of the "beneficiary owner" and establishing the tax information exchange system.