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在当前涉外税收征管工作中,我们发现主要存在以下一些问题: 1、关联公司之间转移利润。目前,在国际上关联公司利用转移利润逃避税收,是跨国公司避税的重要手段之一。关联公司以高价输入、低价输出,或者在低税率或无税地区虚设子公司或分支机构,转移利润,进行逃税。就与我国进行经济合作、勘探和开发海洋石油的跨国公司来说,它们在世界上都是较大的跨国集团公司,其子公司和分支机构分布于世界各地。它们之中,有的公司钻我国涉外税法不健全和征管手段不严的空子,利用
In the current foreign tax collection work, we found that there are mainly the following problems: 1, the transfer of profits between affiliated companies. At present, it is one of the important means for tax avoidance by multinational corporations to evade taxation by using the transfer profits in the international affiliates. Affiliates either export at high prices or export cheaply or, in low-tax or tax-deductible areas, fictitious subsidiaries or affiliates to transfer profits and evade taxes. As far as transnational corporations that carry out economic cooperation with China and explore and develop offshore oil are large multinational corporations in the world, their subsidiaries and branches are located all over the world. Among them, some companies drilled the unscrupulous foreign-tax laws in our country and lashed the means of collection and management,