摘要
虽然美国参议院调查委员会多次对苹果公司是否偷税一事进行调查,但是,毫无疑问,苹果公司的行为确实是合法的。自跨国公司产生以来,各跨国公司,如谷歌、雅虎、Facebook等公司为了达到利益最大化的目的,或多或少会采用不同的"避税港"方式减少税收资金,这几乎是人尽皆知的。只是苹果公司采用的手段超乎常人想象。苹果公司的避税手段虽然高明,为本公司最大限度减少了税收、增加了收益,但是这对美国政府来说却不是个好消息,并且反映了美国境外所得税收制度的问题。
Although the United States Senate investigation committee conducted several investigations,on whether the Apple Corp tax. However, there is no doubt that the behavior of the Apple Corp is legal.Since multinational companies, multinationals, such as Google, YAHOO, Facebook and other companies in order to achieve the maximum benefits,more or less will use different ＂the way to reduce tax havens＂ funds,which is almost well known.Only by means of the Apple Corp of extraordinary imagination.Although the Apple Corp tax avoidance means wise,reduced the tax for the company to maximize,increase the income of the U.S.government, but it is not a good news, and reflects the income tax outside the United States the system of the problem.
出处
《经济研究导刊》
2016年第32期122-123,共2页
Economic Research Guide
关键词
苹果公司
避税
境外所得
税收政策
Apple Corp
tax avoidance
overseas income
tax policy
