在2010年第6期《财务与会计》(理财版)刊发的由笔者撰写的《刺破导管公司的避税面纱》一文中,提及了涉及导管公司避税的三则案例,恰好三则中有两则都与注册于巴巴多斯的非居民企业有关(徐州案例和乌鲁木齐案例)。其实,巴巴多斯仅仅是东加勒比海的一个岛国,国土面积只有431平方公里,和北京市海淀区差不多大,但就是这样一个小国,在中国避税者的眼里,却是一个理想的避税港湾。 In the article entitled “Tax avoidance veil for punctured catheters” published by the author in the sixth issue of Finance & Accounting (Money Management Edition) in 2010, there are three cases involving tax avoidance by ducted companies, just three of them Two are related to non-resident businesses registered in Barbados (Xuzhou case and Urumqi case). In fact, Barbados is only an island nation in the Eastern Caribbean. With a land area of ​​only 431 square kilometers and about the same size as Haidian District in Beijing, it is such a small country that is an ideal tax shelter for Chinese tax avoidants.