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随着国家间经济交往的扩大和纳税人跨国流动的增多,外商投资企业国际避税呈现出逐步蔓延的趋势,导致了国家税收的大量流失,造成了税收秩序的混乱和纳税人税赋的不平等,严重损害了我国的根本利益。本文在分析国际避税的概念以及外商投资企业国际避税的成因和手段的基础上,提出了中国反国际避税应采取的有效法律对策。
With the expansion of economic exchanges among countries and the increase in cross-border flow of taxpayers, the international tax avoidance of foreign-invested enterprises has shown a gradual trend of contagion, resulting in a drastic loss of state revenue, causing chaos in tax order and inequality in taxpayers’ tax burden , Have seriously damaged the fundamental interests of our country. Based on the analysis of the concept of international tax avoidance and the causes and means of international tax avoidance by foreign-invested enterprises, this paper puts forward the effective legal countermeasures China should take to prevent international tax avoidance.