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我国实施对外开放政策以来,涉外经济活动日益频繁,由此产生的国际资金的流动和国际税收方面的问题,业已逐渐被人们所认识和关注。外商投资企业的经济活动过程中存在着下列现象: (1) 外方投资者对企业的财务和经营决策进行控制或施加重大影响; (2) 外方投资者与企业按不合理的价格进行交易;
Since the policy of opening to the outside world has been implemented in our country, the foreign-related economic activities have become increasingly frequent. The resulting flow of international funds and the issue of international tax revenue have gradually been recognized and paid attention to. The following phenomena occur during the economic activities of a foreign-invested enterprise: (1) Foreign investors control or exert a significant influence on the financial and operating decisions of the enterprise; (2) Foreign investors and enterprises deal at unreasonable prices ;