| 外商投资企业避税手段及其防范 |
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| 引用本文： | 熊少平. 外商投资企业避税手段及其防范[J]. 湖北财经高等专科学校学报, 2006, 18(6): 20-22 |
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| 作者姓名： | 熊少平 |
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| 作者单位： | 湖北财经高等专科学校,国贸系,湖北,武汉,430077 |
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| 摘 要： | 近年来,在华外商投资企业避税问题日益严重,避税手段呈多样化特征。外资企业避税对我国财政利益、中方投资者合法权益和公平竞争的税收环境,都造成了危害。我国应进一步完善税法,加强涉外税收征管,防范外商投资企业避税。
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| 关 键 词： | 外商投资企业 避税 防范 |
| 文章编号： | 1009-170X（2006）06-0020-03 |
| 收稿时间： | 2006-08-23 |
| 修稿时间： | 2006-08-23 |
Foreign Trade Investment Enterprises Tax Avoidance Means and its Keeping away |
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| XIONG Shao-ping. Foreign Trade Investment Enterprises Tax Avoidance Means and its Keeping away[J]. Journal of Hubei College of Finance and Economics, 2006, 18(6): 20-22 |
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| Authors: | XIONG Shao-ping |
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| Affiliation: | The International Trade Department, Hubei College of Finance and Economics, Wuhan, Hubei 430077 China |
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| Abstract: | Recent years,the tax avoidance problem of foreign trade investment enterprises in China is getting more serious and this is harm for the financial benefit of our country.China should perfect the law of tax and keep away the avoidance tax of the foreign trade investment enterprises. |
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| Keywords: | foreign trade investment enterprise tax avoidance keep away |
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