China's Service Trade Export Tax-refund And Duty-free Policy Research In BT Reforms To VAT Context

With the deepening of the economic globalization,more and more multinational corporations use the differences of tax system,the loopholes of the existing international tax agreements,use the organization structure of the company,through the tax base erosion and the profit transfer(BEPS),artificially make the profit and the tax revenue not consistent,and avoid the global tax liability,Erode the tax base of the country concerned and damage the tax fairness.The BEPS action Plan,launched in September 2013,not only addresses the risks of tax base erosion and profit transfer to governments,but also the challenge of international tax fairness.With the transformation from net capital importing country to net capital exporter,Chinese multinational enterprises are becoming more and more frequent in other countries and regions of the world,and our country is facing more tax risk.Therefore,under the background of BEPS,it is one of the key concerns of various countries to effectively prevent the abuse of corporate form and avoid tax loss.Under the background of tax base erosion and profit transfer(BEPS),this paper studies the anti tax avoidance of abusing company organization form.First of all,on the basis of reading the relevant literatures,this paper combs the current research status of the abuse of corporate organization form tax avoidance at home and abroad.Secondly,the five typical types and characteristics of bypass grafting,repetitive operation,transformation,split operation and bundle operation were expounded systematically.Thirdly,on the issue of regulating the tax avoidance of corporate organizations in China,after combing six representative laws and regulations,China has made some progress in the work of anti-tax avoidance,but it is not perfect in regulating the abuse of corporate form of tax avoidance,and analyzes the basic situation of how to curb the abuse of organizational forms under the background of BEPS.Then,combined with the typical case of non-resident equity transfer,this paper analyzes the basic performance and specific problems of the abuse of corporate organization form,and through the domestic and foreign reality investigation,draws lessons from Canada,the United States and several countries in Australia to regulate the abuse of corporate tax avoidance experience.Finally,we put forward the abundant economic and legal test content,maintain reasonable compliance cost,clear the burden of proof,raise the legislative level of abusing the company form of tax avoidance,establish the control system of the Trinity of Management,service and examination,the implementation of the BEPS action plan to strengthen international tax coordination and cooperation in four aspects of policy recommendations,hope that our tax authorities in the abuse of corporate form of the tax avoidance of a more comprehensive control system.