| 外商投资企业避税问题及对策 |
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| 引用本文： | 谭虎.外商投资企业避税问题及对策[J].企业技术开发,2007,26(2):49-51. |
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| 作者姓名： | 谭虎 |
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| 作者单位： | 国防科技大学信息系统与管理学院,湖南长沙410073 |
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| 摘 要： | 外资对中国经济发展的贡献有目共睹,但外商投资企业的税收漏洞及带来的各种问题日益严重,文章针对外商投资企业避税问题,分析了外商投资企业避税的成因、表现形式和危害,结合反避税工作实践提出了解决外商投资企业避税问题的方法和对策建议。
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| 关 键 词： | 外商投资企业 避税问题 对策 |
| 文章编号： | 1006-8937（2007）02-0049-03 |
| 收稿时间： | 2006-11-03 |
| 修稿时间： | 2006年11月3日 |
Tax avoidance issue of foreign invested enterprises and its countermeasures |
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| TAN Hu.Tax avoidance issue of foreign invested enterprises and its countermeasures[J].Technological Development of Enterprise,2007,26(2):49-51. |
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| Authors: | TAN Hu |
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| Abstract: | It is obvious to the public that foreign investment has been contributing much to China's economic development. However,the defect existing in the tax regime for foreign invested enterprises and various consequent problems have becoming more and more serious. This paper analyzed the cause,form and harm of tax avoidance in terms of the tax avoidance issue,and put forward some suggestions to resolve the tax avoidance issue of foreign invested enterprises,in accordance with the anti tax avoidance practices. |
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| Keywords: | foreign invested enterprise tax avoidance issue countermeasure |
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