摘要
各国的税法和税收制度很难在内容和标准上达到完全一致,从而使跨国纳税人在纳税方面有机可乘。跨国纳税人主要利用转让定价、国际避税地、滥用国际税收协定、资本弱化以及电子商务等方式进行国际避税。国际避税行为由于其手段的外表合法性,因而在国际经贸活动中日益猖獗,给国家的财政收入带来了严重的损失。随着来我国投资的外资越来越多,国际避税问题在我国也变得日益严重。如何防范国际避税,更好地维护我国的财政税收,稳定市场秩序,成为我国税法改革的重要内容。
In modern international society, because it is difficult for the tax laws and systems from different countries to be consistent in contents and standards, there is an opportunity to take advantage of tax for the international taxpayers. They can avoid tax through transferring pricing and international avoidingtax shelters, misusing international tax agreement, weakening capital, and taking e - commerce. Because of their appearance means legitimacy, International tax avoidance thus re -rampant in the international economic and trade activities and, the state＇ s revenue brought about by a serious loss. With the investment of foreign capital to China＇ s, growing number of international tax issues in our country has become increasingly serious. How to prevent international tax avoidance and better safeguard China＇ s financial revenue, market order and stability has become an important part of reform of the tax law.
出处
《山西财政税务专科学校学报》
2009年第1期23-26,共4页
Journal of Shanxi Finance & Taxation College
关键词
反国际避税
WTO
税制改革
anti - international tax avoidance
WTO
tax reform
