在中国政府大量引入外资的时候,许多人都认为,外国资本的诚信意识将会有助于中国企业建立依法经营的良好秩序。因为,他们相信,在多年形成的严厉的税法制度下外国企业的诚信意识要大大强于正处于市场经济转轨过程中的中国企业。而且,许多从外国回来的中国人总在慨叹国人淡薄的自主纳税意识的同时,也对发达国家的诚信纳税行为赞叹不已。 近期以来的查税风暴不但暴露出中国的企业家、明星等诸多高收入阶层存在严重的个人所得税“跑、冒、滴、漏”现象,众多在华的跨国公司也不遑多让,积极“避税”。 中国国家税务总局的有关官员不久前称,跨国公司每年“避税”使中国减少税收收入300亿元以上。其实,如果真是避税也无可厚非,关键是这种避税划上了引号。一 When the Chinese government introduced a large amount of foreign investment, many people think that the honesty and trust of foreign capital will help Chinese enterprises to establish a good order under the law. Because they believe that under the severe tax law system that has been formed over the years, the sense of sincerity of foreign enterprises is much stronger than that of Chinese enterprises that are now in the process of market economy transition. Moreover, many Chinese who come back from foreign countries always lament the insignificant self-pay tax awareness of the people and at the same time, they also marvel at the tax-credit behavior of the developed countries. The recent tax storms not only exposed the phenomenon of “run, run, drip and drain” of personal income tax in many high-income groups such as celebrities in China, but also caused many multinational corporations in China to engage in “tax avoidance ”. Relevant officials from China’s State Administration of Taxation said recently that multinational corporations “tax avoidance” each year has caused China to reduce its tax revenue by more than 30 billion yuan. In fact, if tax avoidance is understandable, the key point is that this tax avoidance is marked by quotation marks. one