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经济全球化的发展以及我国对外开放程度的深化,使跨国公司在我国投资领域逐渐增多。跨国公司税源具有税基流动性、信息不对称性、转让定价手段多样等特点。为了对跨国公司偷逃税行为进行有效监管,应注重充分利用现代信息技术手段,实行多部门联动、多渠道获取跨国公司税源信息,还应该加强对转让定价的监控,加强对跨国公司的涉外税务审计,完善跨国公司纳税信用体系建设,并重视社会舆论监督。
The development of economic globalization and the deepening of China’s opening to the outside world make multinational corporations gradually increase their investment in our country. Multinational tax sources with tax base liquidity, asymmetric information, transfer pricing tools and other characteristics. In order to effectively regulate the behavior of tax evasion by transnational corporations, attention should be paid to making full use of modern information technology, implementing multi-sectoral linkage and obtaining multi-channel information on the tax source of MNCs, and also monitoring the transfer pricing and strengthening the tax audit of foreign-related multinational corporations , Improve the tax credit system of multinational corporations, and pay attention to public opinion supervision.