摘要
外商投资企业的国际避税问题在我国加入WTO之后显得日益突出,研究、制定和完善反避税法规措施,已经成为我国政府及税务部门不容忽视的一项重要任务。本文针对当前外商投资企业利用国际转让价格、税收征管漏洞、税收优惠政策和电子商务进行国际避税的四种避税方式进行分析,探讨了我国应采取的反避税措施。
the problem of International tax-avoidance of the foreign capital enterprises in China becomes more and more severe after WTO entry. Studying, drafting, and perfecting counter-tax avoidance laws become more and more urgent to our government and taxation bureau. Based on the analyses of the four ways of tax avoidance in the foreign capital enterprises in current China by employing Multinational Transfer Price, defection in the levy taxes, preferential policy on tax, and Electronic Commercial Affairs, this paper offers some measures on counter tax avoidance.
出处
《安康师专学报》
2004年第2期19-21,共3页
Journal of Ankang Teachers College
关键词
外商投资企业
国际避税
中国
世界贸易组织
反避税措施
foreign capital enterprises
international tax avoidance
measures on counter-tax avoidance
