在华外企的反避税审计策略研究

通过对转让定价、资本弱化、利用避税地以及选择公司组织形式等在华外企常用的避税方式和手段进行剖析,说明在以后相当长的时期内,应当将长期亏损、长期微利或跳跃性赢利却不断扩大经营规模的外资企业作为反避税审计的重点对象,并在提升立法层次、建立跨国合作机制、完善反转让定价税制、制定避税地和资本弱化税法、加强对电子商务税收问题的研究等方面来完善反避税审计策略。

Research on Anti- tax Avoidance Auditing Strategy on Foreign- funded Businesses

By analyzing the tax avoidance approaches and methods commonly used by the foreign-funded companies in China,namely,transfer pricing,thin capitalization,tax haven,selection of form of business organization,this article aims to illustrate that those foreign-funded enterprises,which claim to operate on long-term loss,long-term narrow margin of profit or gaining profits now and then while at the same time have been constantly expanding their scale of business,should be the targets of anti-tax avoidance auditing,and the anti-tax avoidance auditing strategy should be improved through raising the level of legislation,building up a transnational cooperation mechanism,drafting a tax law dealing with tax haven and thin capitalization,furthering the research on E-commerce taxation,etc.