| 浅析我国外商投资企业逆向避税的成因与对策 |
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| 作者单位： | 河北大学 河北保定071002(李敏)，中国铁建19局集团五公司 辽宁大连116000(杨志林)，石家庄铁路职业技术学院 河北石家庄050041(高洁) |
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| 摘 要： | 随着世界经济一体化的程度不断提高,外商来华投资日益增多,伴随着出现的逆向避税问题也日益严重。文章从我国外商投资企业逆向避税的表现入手,分析我国外商投资企业逆向避税的深层原因,并在此基础上提出控制和防范我国外商投资企业逆向避税应遵循的原则和相关对策。
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| 关 键 词： | 外商投资企业 逆向避税 成因 对策 |
Tentative Causes and Solution on Reverse Tax Avoidance among the Foreign-Invested Enterprises |
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| Authors: | Li Min Yang Zhilin Gao Jie |
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| Institution: | Li Min1) Yang Zhilin2) Gao Jie3) |
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| Abstract: | While world economies interact and integrate gradually, more and more foreigners have invested in China and the problem of the reverse tax avoidance with it becomes more serious. There are many forms of expression of reverse tax avoidance among the foreign-invested enterprises, the deeper underlying reasons of which are analysed, and based on the analysis principles and countermeasures are proposed to deal with or prevent reverse tax avoidance in the foreign-invested enterprises. |
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| Keywords: | the foreign-invested enterprises reverse tax avoidance the underlying reasons countermeasures |
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