On the tax avoidance through transfer pricing by enterprises with foreign investment;
论外商投资企业转移定价避税
On the tax evasion of connected transaction and its prohibitions of tax law;
关联交易避税及其税法规制问题研究
Therefore , it is necessary to recognize the tax evasion and take effective measures and fight against it .
避税自然而然为众多不法投资者所青睐。
As the price effect of import tax evasion brings extra profits , importers often evade the tax by utilizing the complexity of determining the duty-paid value and the discrepancies between import tariff rates.
进口避税的价格效应使进口商获得了额外的利润。
This paper analyzed the cause,form and harm of tax avoidance in terms of the tax avoidance issue,and put forward some suggestions to resolve the tax avoidance issue of foreign invested enterprises,in accordance with the anti tax avoidance practices.
外资对中国经济发展的贡献有目共睹,但外商投资企业的税收漏洞及带来的各种问题日益严重,文章针对外商投资企业避税问题,分析了外商投资企业避税的成因、表现形式和危害,结合反避税工作实践提出了解决外商投资企业避税问题的方法和对策建议。
So different kinds of anti-evasion tax measures of some countries are introduced in this paper.
本文阐述了跨国公司的不同应税所得在居民税收管辖权和收入来源地税收管辖权的双重管制下的一般纳税原则,并着重介绍了跨国公司常用的避税手段和一些国家有针对性的反避税措施,同时也提出了减轻跨国公司双重纳税负担的问题。