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海南经济特区的反避税工作是从1990年开始起步的。海南建省办大特区后,外商投资的速度和规模都有了较快的发展,投资方式和经营管理方式也比较灵活,外商投资企业经营行为初期不够规范,新情况、新问题不断出现,而反避税工作起步晚,经验少,专业人员非常缺乏,所以,开展反避税工作的难度相对来讲也就比较大。近几年来,我们有组织、有计划、有选择、有重点地对外商投资企业的避税情况进行了调查,并针对一些企业存在的转移利润问题,采取了必要的措施予以调整。现将有关情况介绍如下:
Anti-tax avoidance work of Hainan Special Economic Zone started from 1990. Since the establishment of Hainan Province to set up a special economic zone, the speed and scale of foreign investment have enjoyed rapid development. Investment methods and management methods are also flexible. The initial stage of operation of foreign-invested enterprises is not standardized, and new and emerging problems continue to emerge. Anti-tax avoidance work started late, with little experience and lack of professionals. Therefore, it is relatively difficult to carry out anti-tax avoidance work. In recent years, we have conducted investigations on the tax shelters of foreign-funded enterprises in an organized, planned, selective and focused manner and have taken the necessary measures to rectify the transfer profits that exist for some enterprises. The relevant information is as follows: