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企业投资避税是指纳税人利用税法中对投资规定的有关减免税优惠,通过投资方案,以达到合法的减轻其税收负担的目的。1、投资企业类型选择法投资企业类型选择法,是指投资者依据税法对不同类型企业的税收优惠规定,通过对企业类型的选择,以达到减轻税收负担的目的的方法。我国企业按投资来源分类,可分为内资企业和外资企业,对内、外资企业分别实行不同的税收政策;同一类型的企业内部组织形式不同,税收政策也不尽相同。因此,对不同类型的企业来讲其承担的税收也不相同。1.1 内、外资企业适用税种的比较我国目前对内、外资企业征收的税收主要有流转税、所得税
Corporate tax avoidance refers to taxpayers using the tax provisions of the investment tax relief, through investment programs, in order to achieve the legitimate purpose of reducing its tax burden. 1, the choice of type of investment business The choice of type of investment business, refers to investors based on tax laws for different types of tax incentives for enterprises, through the choice of business type, in order to achieve the purpose of reducing tax burden. According to the sources of investment, Chinese enterprises can be classified into domestic-funded enterprises and foreign-funded enterprises, and have different tax policies for domestic and foreign-funded enterprises. Different types of enterprises have different internal organizational forms and different tax policies. Therefore, different types of enterprises in terms of their tax revenue is not the same. 1.1 Comparison of Applicable Tax Types for Domestic and Foreign-funded Enterprises Taxes levied on domestic and foreign-funded enterprises in China are mainly current tax, income tax