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随着对外开放的不断深入和发展,涉外企业已成为我省经济发展的生力军,是财政收入的重要来源,1990年涉外税收达64亿元,1991年3月底,已批准成立的外资企业达3991户,与此同时,外资企业避税问题也日趋突出。据调查,其避税手段有五大类: 1、通过转让定价把所得转移到国外。办法有四: (1)高进低出。中外合资企业的外方利用其掌握境外的原材料采购权和产品销售权,提高进口原材料价格,压低产品出口价格,将企业利润转移到境外。如中外合资某电子塑料工艺公司,主要生产儿童玩具车,除产品包装用品外,其余材料如电子原器件、小马达等材料均为进口,产品97％外销,进口材料和产品外销均由外方香港××电子有限公司负责。生产的儿童玩具车平均单位成本20.49元,平均售价15.94元,
With the continuous deepening and development of opening up, foreign-funded enterprises have become a new force in the economic development of our province and an important source of revenue. In 1990, foreign-related taxes reached 6.4 billion yuan. By the end of March 1991, foreign-funded enterprises that had been approved for establishment reached 3991 At the same time, the issue of tax avoidance by foreign-funded enterprises has also become increasingly prominent. According to the survey, there are five major types of tax avoidance measures: 1. The proceeds are transferred abroad through transfer pricing. There are four ways: (1) high and low out. Foreign partners of Sino-foreign joint ventures use their control over purchasing power and marketing rights for raw materials outside the country to increase the prices of imported raw materials, lower the export prices of products, and transfer the profits of enterprises abroad. If a joint venture of an electronic plastics technology company, the main production of children’s toy cars, in addition to product packaging supplies, the remaining materials such as electronic components, small motors and other materials are imported, 97% of export products, imported materials and products are exported by foreign Hong Kong × × Electronics Co., Ltd. is responsible for. The average unit cost of producing children’s toy car is 20.49 yuan, the average selling price is 15.94 yuan,