| 我国受控外国企业税收管理研究与完善 |
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| 引用本文： | 杨娴.我国受控外国企业税收管理研究与完善[J].涉外税务,2011(1). |
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| 作者姓名： | 杨娴 |
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| 作者单位： | 苏州市国家税务局; |
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| 摘 要： | 随着经济全球化的发展,跨国投资已成为普遍现象。由于各国间的税负存在差异,受控外国企业越来越成为投资人延迟或逃避本国税收的一种工具。本文在介绍我国现行受控外国企业税制的基础上,分析了受控外国企业的税收风险,并对完善我国受控外国企业税制、加强税收征管提出了建议。
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| 关 键 词： | 受控外国企业 税制 税收管理 |
A Research on the Improvement of Tax Administration towards Controlled Foreign Companies in China |
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| Xian Yang.A Research on the Improvement of Tax Administration towards Controlled Foreign Companies in China[J].International Taxation In China,2011(1). |
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| Authors: | Xian Yang |
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| Abstract: | With the development of economic globalization,transnational investment has become a common phenomenon.Due to different tax burden among different countries,the controlled foreign company has been increasingly taken as a tool for more investors to defer or evade taxes.Based on current situations concerning tax system of the controlled foreign company in China,this paper analyzes tax risks of the controlled foreign company,and proposes some suggestions for improving tax system of the controlled foreign compa... |
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| Keywords: | Controlled foreign company Tax system Tax Administration |
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