摘要
租税系园以其税收的和非税收的原因吸引着跨国投资者。他们纷纷前往租税乐园设立控股公司、国际财务公司，成立专利权控股公司、国际贸易公司，等等。建议我国企业走出国门，大力发展跨国经营。
Abstract The zones of taxation attract transnational investors by the tax and nontax reasons. The transnational investors leave for the zones of rent tax to set up holding companies, international financial corporation, patent holding companies, international financial trade firms, etc. The enterprises in China should go abroad in order to develop transnational management.
出处
《税务与经济》
CSSCI
北大核心
1996年第5期25-28,共4页
Taxation and Economy
