Research On The Legal Regulation Of Corporate International Tax Avoidance Under The VIE Framework

VIE structure is a unique company system invention in the practice of indirect listing of private enterprises in China,In the form of agreement control,it successfully circumvented China's policy barriers to foreign investment and restrictions on industry access.At the same time,it can meet the requirements of the US FASB accounting standards through agreement control,so that enterprises can successfully achieve overseas listing.On the surface,the VIE structure is only for overseas listing purposes.However,after studying the special operation mode of the VIE structure,the author finds that there are many tax avoidance designs in all aspects of the structure.The international tax avoidance purpose of enterprises is obvious.The tax regulation of the VIE structure faces great challenges.In practice,the current situation of international tax avoidance by VIE structure enterprises is very serious.However,no matter from the existing tax law regulation or the existing academic research,this issue has not received the attention it deserves.There are still many omissions in China's international tax avoidance laws and regulations,and it is unable to cope with the complex tax avoidance design of the VIE structure.In the theoretical circle,the tax law of the VIE structure is also infrequent,and there is a lack of research on the international tax avoidance and anti-tax avoidance issues of the VIE framework.In order to break the dilemma of tax supervision in reality,this paper makes an in-depth study on the international tax avoidance and anti-tax avoidance issues involved in the current VIE framework,and attempts to propose corresponding improvement measures in a targeted manner.This paper summarizes the three typical international tax avoidance behaviors implemented by VIE structure enterprises in practice,namely transfer pricing,abuse of international tax treaties,use of tax havens,and discussion one by one.The thesis is divided into the following five parts:The first part is introduction,introducing the research background,the significance of this dissertation,the current situation of domestic and foreign research,research contents and methods;The second part is the legal analysis of the international tax avoidance of enterprises under the VIE structure,and the legal analysis of these three tax avoidance methods from the perspective of the necessity of relevant theory and regulation;The third part is the regulation and deficiency of China's tax law on VIE-structured enterprises' international tax avoidance.It discusses the current law and regulations on preventing these three kinds of tax avoidance behaviors in China,as well as some problems existing in the regulation of VIE structure international tax avoidance.The fourth part is the perfection of the international tax avoidance legal regulation of VIE structure enterprises,and proposes corresponding perfect suggestions around the omissions of existing legal regulations.