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我国实行改革、开放政策12年来,外商投资企业和外商投入资金额呈直线增长。与此同时,外商投资企业的生产规模也不断扩大。然而。外商投资企业亏损比例却长期居高不下。外商投资企业避税引起税收流失,使我国税收管辖权益蒙受侵独。因此,理论界和实际工作者加强了避税和反避税问题的研究。现将有关几个问题的讨论情况,综述如下:
In the 12 years since China implemented the reform and opening-up policy, the amount of foreign-invested enterprises and foreign investment has risen linearly. At the same time, the scale of production of foreign-invested enterprises has also been expanding. however. The loss ratio of foreign-invested enterprises has remained high for a long time. Tax avoidance caused by foreign-invested enterprises leads to the loss of tax, so that the tax jurisdiction of our country suffers from invasion of the country. Therefore, theorists and practitioners have strengthened the research on tax avoidance and anti-avoidance. The discussion on several issues will now be summarized as follows: