论逆向避税

随着世界经济一体化的程度不断提高 ,国际避税问题也日趋严重。如何防范国际避税已为各个国家和国际组织所重视 ,并成为国际税法中的一项核心问题。在本文中 ,笔者将探讨逆向避税———一种广泛存在于中国国内涉外企业中的国际避税行为。本文首先界定逆向避税的概念 ;其次分析逆向避税的动机和手段 ,并指出逆向避税造成的严重危害 ;最后结合我国税法实际构思相应对策税制及其它措施。

On Reverse Tax Avoidance

Problems of international taxation become more serious while world economies interact and integrate gradually.Various countries and international organizations have paid their attention to prevention of international tax avoidance, which has developed to be a focus in international taxation law. In this paper, the author will discuss reverse tax avoidance, a kind of international tax avoidance widely existing among foreign-related enterprises in China. Firstly, the author defines the concept of reverse tax avoidance;secondly,he analyzes the motives and techniques of reverse tax avoidance, and indicates the serious harms caused by it; lastly he puts forward legal measures and others in the light of reality.