试论外资企业避税与我国的反避税措施

试论外资企业避税与我国的反避税措施
 
摘要：改革开放以来，外资企业为我国经济发展做出积极贡献的同时，他们的避税问题也日益突出，严重损害了我国的税收利益和公平的税收法制环境，如何有效防止涉外企业的避税是1个急待解决的问题，也是1个难点问题。本文主要是通过数据分析、实证分析等方法，解释在避税与反避税博弈中出现的现状，分析了外企避税的成因和危害，通过对国际上发达国家反避税成功经验的深刻剖析，并重点分析作为避税主要方法之1的转让定价避税和目前呈现发展趋势的电子商务避税，找出管理中的漏洞，结合涉外避税的基本理论和国际社会己经逐步形成的1套反避税措施，为我国目前反避税工作提供1些建议。

关键词：外资企业 避税 反避税

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