試論外資企業避稅與我國的反避稅措施
摘要：改革開放以來，外資企業爲我國經濟發展做出積極貢獻的同時，他們的.避稅問題也日益突出，嚴重損害了我國的稅收利益和公平的稅收法制環境，如何有效防止涉外企業的避稅是1個急待解決的問題，也是1個難點問題。本文主要是通過數據分析、實證分析等方法，解釋在避稅與反避稅博弈中出現的現狀，分析了外企避稅的成因和危害，通過對國際上發達國家反避稅成功經驗的深刻剖析，並重點分析作爲避稅主要方法之1的轉讓定價避稅和目前呈現發展趨勢的電子商務避稅，找出管理中的漏洞，結合涉外避稅的基本理論和國際社會己經逐步形成的1套反避稅措施，爲我國目前反避稅工作提供1些建議。
關鍵詞：外資企業 避稅 反避稅
A trait discussion on Foreign-invested enterprise tax invasion and our country’s measures of anti-tax-invasion
Abstract:Since the reform and opening up of our country, foreign-invested enterprise have made positive contribution to our country’s economic development and meanwhile tax-evasion issue becomes increasingly prominent, which has damaged seriously our country’s tax revenue interest and the fair legal environment of transportation. Thus how to effectively prevent the tax evasion of foreign-invested enterprise becomes a knotty issue urgently waiting for settlement. By adopting the methods of data analysis and concrete example analysis, this thesis will expound the status quo asising from the tax-evasion and anti-tax-evasion struggle and will analyze the causes and damages of foreign-invested enterprise tax evasion. By analyze profoundly the developed countries’ success on the fixed price transfer tax evasion as one of the main tax evasion methods and the electrical business tax evasion tax evasion which showed development tendency, integrate the basic theories of foreign-invested enterprise tax-evasion and a series of anti-tax-evasion measures which was progressively formed in the international society, this thesis will provide some suggestion for our country’s implementation of the anti-tax-evasion.
Key words: foreign-invested enterprise; tax-evasion; anti-tax-evasion