摘要
跨国企业利用税务筹划方案侵蚀税基或进行利润转移的行为十分普遍,对我国税收主权造成了很大的威胁,然而目前我国基层税务机关还不能很好地应对BEPS带来的挑战。本文介绍了BEPS的基本形式、对我国的影响及OECD防范BEPS的最新进展,并从基层税务机关的角度出发,提出了关于监管防范BEPS的工作建议。
It is quite common for multi-national enterprises （MNE） in China to minimize their overall tax burden through tax base erosion and profit shifting （BEPS） which poses a threat to the tax sovereignty of China. However, the local tax authorities are not fully equipped to fight against the challenges brought by BEPS. This paper briefly introduces the BEPS such as its basic forms, impacts on China and the latest developments released by OECD, and then puts forward some suggestions on how to fight against BEPS from the perspective of local tax authorities.
出处
《国际税收》
CSSCI
北大核心
2015年第4期64-67,共4页
International Taxation In China
