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日本反避税税制的实施程序及操作方法,可分为避税港税制和转移价格税制两个方面。一、避税港税制的实施程序及操作方法 (一)实施程序由于日本避税港税制仅对设在避税港的特定外国子公司的保留利润,按日本特定国内法人或自然人的持股比例进行调整,不影响避税港国家或地区的税收权益,不存在双边税务当局的相互协商和对应调整问题,所以其实施程序仅分为纳税申报程序和税收调整程序两个阶段。
Japan’s anti-avoidance tax system implementation procedures and methods of operation can be divided into the tax harbor tax system and transfer price tax system in two aspects. I. Procedures and Operational Procedures for the Implementation of the Tax Haven System (I) Implementation Procedures As the Japanese tax shelter tax system only adjusts the retained profits of certain foreign subsidiaries located in tax havens according to the shareholdings of certain domestic legal persons or natural persons in Japan, Does not affect the tax rights and interests of countries or regions in tax havens, there is no mutual consultation between the tax authorities and the corresponding adjustment of the tax issues, so the implementation process is only divided into tax declaration procedures and tax adjustment procedures in two stages.