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跨国公司利用国际转让定价重新分配各关联企业的国际收入和费用以避税是我国外资企业大面积亏损的主要原因,这一方面损害了我国的税收利益,另一方面逃避外汇管制,影响我国外汇制度和外汇市场的稳定并降低了宏观政策调控的有效性。本文通过分析税务机关和跨国公司之间的博弈行为,总结影响跨国公司避税和税务机关反避税的主要因素,使得税务机关针对跨国避税的控制和管理能有的放矢,切实维护我国的税收利益。
MNCs redistribute the international income and expenses of affiliated enterprises by using international transfer pricing to avoid tax, which is the main reason for the large-scale loss of foreign-funded enterprises in our country. On the one hand, it harms our tax revenue and, on the other hand, avoids foreign exchange control and affects our country’s foreign exchange system And the stability of the foreign exchange market and reduce the effectiveness of macro-control policies. By analyzing the game behavior between tax authorities and multinational corporations, this article summarizes the main factors that affect the avoidance of tax avoidance and the avoidance of tax by transnational corporations, which enables the tax authorities to target the control and management of cross-border tax avoidance effectively and safeguard the tax benefits of our country.