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避税和逃税是各国政府与税务主管当局的突出问题与难点,跨国公司的避(逃)税问题尤为引人注目,原因主要是跨国公司占跨国之利而花样百出,使得各国政府与税局难以从容应付,本文就我国某些三资企业利用假外销方法进行避(逃)税作案例分析,提出我国反避(逃)税当务之急是建立信息系统,严格发票管理,在立法、执法上防范。
Tax evasion and tax evasion are prominent problems and difficulties for governments and tax authorities in various countries. The issue of cross-border tax evasion and tax evasion by multinational corporations is particularly noticeable because multinational corporations make up the multiplicity of cross-border interests and make it difficult for governments and tax bureaus Calmly deal with, this article on some foreign-funded enterprises in China using the fake export methods to avoid (escape) tax case analysis, put forward our anti-avoidance (fled) tax priority is to establish an information system, strict invoice management, legislation, law enforcement to guard against.