我国外资企业避税问题分析

外资企业进入我国,给我国的经济带来了活力,推动了我国的经济增长。但与此同时,也在我国谋取了大量税收利益。本文通过对外资企业在我国避税特点的分析,指出其进行逆向避税的不同动机,并重点分析了外资企业在税务筹划中所采取的各种避税手段,为我国反避税工作的开展提供借鉴参考。

An analysis of tax avoidance of overseas-funded enterprises in China

The development of overseas-funded enterprises has energized the economy of China and promoted her growth for deeades. During the process, these enterprises have gained considerable benefits through favorable tax policies, among which give chance to reverse tax avoidance. The author first analyzes the characteristics of tax avoidance performed by overseas-funded enterprises in China, and then indicates different motives of reverse tax avoidance, with an emphasis on various avoiding techniques. The discussions and conclusions can be of help to policymakers who are in charge of anti-tax-avoidance task.