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金融危机促使国际税源竞争加剧。为了弥补国内税收减收的不利局面,许多国家将目光转向跨境税源,不断加大反避税的力度。也因此,捍卫国家的税收权益、解决跨国公司人为转移利润的避税问题成为当下国际间竞争与合作不可回避的话题。如何在跨境税源的竞争中占据有利位置,捍卫国家的税收权益?这是摆在我国税务机关面前的一道难题。当企业的风险防范意识、内控机制发生了重大变化,当税收管理体制走向专业化,特别是,当跨境税源的博弈日趋白热化。反避税工作正面临着前所未有的巨大的挑战。
The financial crisis prompted intensified competition from international sources. In order to compensate for the unfavorable situation of the reduction of domestic tax revenue, many countries have turned their attention to cross-border tax sources and continuously increased their efforts in anti-tax avoidance. Therefore, the issue of safeguarding the taxation rights and interests of the country and resolving the problem of tax avoidance by man-made profits of transnational corporations has become an unavoidable topic in current international competition and cooperation. How to occupy a favorable position in the competition of cross-border tax sources and defend the taxation rights and interests of the country? This is a difficult problem facing the tax authorities in our country. When the risk awareness of enterprises, internal control mechanism has undergone major changes, when the tax management system to specialize, in particular, when the game of cross-border tax sources intensified. Anti-tax avoidance is facing a huge challenge unprecedented.