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各国的税法和税收制度很难在内容和标准上达到完全一致,从而使跨国纳税人在避税方面有机可乘.该文介绍了《企业所得税法》中有关反避税的规定,并有针对性地提出了完善我国反避税措施的建议.“,”Inconsistency in tax laws and tax systems in various countries may offer a chance for cross-border taxpayers to avoid taxes. This paper introduces related provisions concerning anti-tax-avoidance in the Enterprise Income Tax Law of the PRC and puts forward some suggestions on im-proving anti-tax-avoidance measures in China.