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中国加入 WTO后 ,外商投资企业的国际避税现象会更加突出。跨国纳税人利用有关国家和地区之间税法上的不一致实行跨国避税 ,利用法规和管理上的漏洞以实现避重就轻的纳税方式。针对国际投资企业的国际避税 ,我们应采取以下措施 :完善有关税收的立法 ,增强反避税措施 ;立足国情 ,合理调整涉外税收政策 ,公开税负 ,平等竞争 ;加强税收征管 ,扩大政府间的双边合作。
After China joins the WTO, the phenomenon of international tax avoidance by foreign-invested enterprises will become even more prominent. Multinational taxpayers use the inconsistency between the tax laws of different countries and regions to implement cross-border tax avoidance and make use of the loopholes in regulations and management so as to realize the tax avoidance mode. In view of the international tax avoidance of international investment enterprises, we should take the following measures: perfecting the legislation on taxation and strengthening anti-avoidance measures; based on national conditions, we should reasonably adjust foreign taxation policies, open tax burden and equal competition; strengthen tax collection and administration, Cooperation.