| 我国应进一步加强反国际避税措施 |
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| 引用本文： | 葛中秋,宋文生.我国应进一步加强反国际避税措施[J].吉林省经济管理干部学院学报,2004,18(1):23-24. |
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| 作者姓名： | 葛中秋 宋文生 |
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| 作者单位： | 1. 长春税务学院,吉林,长春,130021
2. 黄岗市黄岗师专,黄岗,438000 |
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| 摘 要： | 国际避税是当前各国面临的一个重要问题，反国际避税的呼声也越来越高。随着经济全球化的发展，国际避税方式更加隐蔽，我国在反国际避税方面出现了很多新问题，应借鉴国际避税的主要方式，进一步加强我国的反避税措施。
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| 关 键 词： | 中国 国际避税 跨国纳税人 国际税收协定 税收负担 转让定价 税收征管 跨国公司 |
| 文章编号： | 1009-0657(2004)01-0023-02 |
| 修稿时间： | 2003年12月4日 |
Further Strengthening the Measures of Combating International Tax Evading |
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| Ge Zhongqiu,Song Wensheng.Further Strengthening the Measures of Combating International Tax Evading[J].Journal of Jilin Province Economic Management Cadre College,2004,18(1):23-24. |
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| Authors: | Ge Zhongqiu Song Wensheng |
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| Institution: | Ge Zhongqiu~1,Song Wensheng~2 |
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| Abstract: | International tax evading is a serious problem in the world and combating international tax evading is becoming more and more important. With the development of economic globalization, the measures of combating international tax evading are becoming ulterior and many new problems have appeared in our country.We should learn from other countries and strengthen the measures of combating international tax evading. |
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| Keywords: | International tax evading Combating Tax evading Tax evading |
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