论文部分内容阅读
一、避税的类型和方法现行涉外税法采用国家立法和行政文件相结合,采取法律、行政法规和文件三种形式。我认为,纳税人避税往往从税法着手,具体的实现途径可分为四大类: (一)、利用选择性条文避税。主要是税法对同一征税对象同时作了几项并列而又不同的规定,纳税人选择任何一项规定都属合法。如《中华人民共和国中外合资经营企业所得税法》(以下简称合营企业所得税法)第八条规定:“合营企业所得税,按年计征,分季预缴,每季在季度终了后十五天内预缴,每年在年度终了后五个月内,汇算清缴,
First, the types and methods of tax avoidance The current foreign tax law adopts the combination of national legislation and administrative documents, and adopts three forms of laws, administrative regulations and documents. In my opinion, taxpayers’ tax avoidance often starts with the tax law. The specific ways to achieve this can be divided into four categories: (1) using selective provisions to avoid tax. Mainly tax law on the same tax object at the same time made a number of parallel and different provisions, taxpayers choose any one of the provisions are legal. For example, Article 8 of the Income Tax Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures (hereinafter referred to as the “Income Tax Law of Joint Ventures”) stipulates: "The income tax of joint ventures shall be calculated on a yearly basis and prepaid in advance in quarterly quarterly within fifteen days after the end of the quarter Pay, each year within five months after the end of the year, the final settlement,