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近几年来,随着改革开放的发展,中外合作经营企业、中外合资经营企业、外商独资企业等三资企业在我国境内投入资金大幅度增长,其生产规模也不断扩大,这表明外商在我国的投资热情与信心与日俱增。但同时在某些涉外企业中出现了避税现象,即制造亏损假帐,掩盖盈利事实,达到避税目的。笔者对潍坊230多户三资企业进行了调查,发现,避税已成为目前外商投资企业较普遍存在的问题,不仅造成了税收流失,影响了国家财政收入,更为严重地是给外界造成了外商来华投资无利可图的恶劣国际影响。一、涉外企业中的避税现象避税的确切定义是指纳税义务人利用税法漏洞缺陷和一定的手段,通过对经营及财务活动的安排,以达到纳税义务最小的经济行为。
In recent years, with the development of reform and opening up, foreign-funded joint ventures, Chinese-foreign equity joint ventures and wholly foreign-owned enterprises have increased their funds invested in our country by a large margin and their production scale has been continuously expanded. This shows that foreign investors in our country Investment enthusiasm and confidence are increasing. At the same time, however, tax evasion has appeared in some foreign-related enterprises, that is, making a loss of falsified accounts, covering up the facts of profits and achieving the purpose of tax avoidance. The author conducted a survey on more than 230 foreign-funded enterprises in Weifang and found that tax avoidance has become a common problem for foreign-invested enterprises at present. This has not only caused the loss of tax revenue but also affected the country’s fiscal revenue, and even more seriously caused foreign investors The Unfavorable International Impact of Investing in China. First, the tax avoidance phenomenon in foreign enterprises The exact definition of tax avoidance means that the taxpayers use the loopholes in the tax loopholes and certain means, through the arrangements for business and financial activities in order to achieve the minimum tax obligations of economic behavior.