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关税是国际贸易中极为重要的部分,国家以征收进口关税来体现其主权。美国是个法制极为健全的社会,它不会不知道逃税对国家体系社会秩序的危害,可是它却对本国企业的一种逃税行为睁一只眼闭一只眼。在海外的一个小岛国,在那儿注册的企业可以免交各种税费,哪怕你只是挂个名头,只需每年交500美元的费用就可享受到这种优惠。很多美国企业以该国为中转站来进出口货物,从而逃漏部分关税。对此.欧盟提出抗议,美国反驳说:每年不过使美国企业逃税5亿美元左右,这5亿美元跟整个税收相比,很是渺小。但其潜在作用却是不可忽视的,而它的神奇作用在哪呢?
Tariffs are an extremely important part of international trade. Countries impose import tariffs to reflect their sovereignty. The United States, a society with a very sound legal system, does not fail to know the harmful effects of tax evasion on the social order of the national system. However, the United States turns a blind eye to a tax evasion conducted by its own enterprises. In a small offshore country, companies registered there can be exempt from all taxes and fees, even if you just hang a name, just pay $ 500 a year to enjoy this discount. Many U.S. companies use the country as a transit point for the import and export of goods, thus escaping some of the tariffs. In response, the EU protested that the United States countered that U.S. companies evaded taxes of only 500 million U.S. dollars each year, which is very small compared with the total tax revenue. But its potential role can not be ignored, and its magical role in where?