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跨国公司经济实力强大、现代企业制度完备、经营结构合理、享有垄断与内部化优势。跨国公司全球范围内追求集团利益最大化,内部管理的高效率、信息沟通的高科技,以及对税收筹划的高度重视,都对收入来源国提出了严峻挑战。跨国公司在中国发展迅速,也存在大量的避税问题。中国已经开展了20年的反避税工作,但在制度建设以及针对跨国公司避税特点采取强力度措施方面进展不够。新的两税合一的《企业所得税法》及其《实施条例》,以及预约定价制度是重大进步,但要很好地贯彻执行还需做出多方面的努力。
Multinational corporations have strong economic power, complete modern enterprise system, rational operation structure and monopoly and internalization advantages. Multinational corporations in the global scope to maximize the interests of the group, the internal management of high efficiency, high-tech information and communication, as well as the tax planning of the high priority, all countries in the source of income posed a serious challenge. Multinational corporations are developing rapidly in China. There are also a large number of tax avoidance issues. China has already carried out 20 years of anti-tax avoidance work, but it has not made enough progress in system construction and in taking strong measures against the characteristics of tax avoidance by multinational corporations. The new Law on Enterprise Income Tax, which combines the two taxes, the “Regulations for the Implementation of the Enterprise Income Tax” and the “Regulations for the Implementation of the Regulations” and the system for making appointments are a significant step forward. However, efforts must be made in various aspects to implement the project well.