随着中国改革开放的逐步深化和即将加入WTO，越来越多的外国投资者及跨国公司由于看好中国的发展前景及广阔的市场，纷纷开始或者继续扩大他们在中国的投资。在这一过程中投资者由于受“利益最大化”和“税收最小化”目的的驱使，利用各种办法进行避税，其中最主要的手段就是转 With the gradual deepening of China’s reform and opening up and its imminent accession to the WTO, more and more foreign investors and multinational corporations have started or continued to expand their investment in China due to their optimistic view of China’s development prospects and vast market. In this process, due to the motivation of “maximizing profits” and “minimizing taxes,” investors use various methods to avoid tax. The most important method is to transfer