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改革开放以来,外商投资企业在我国获得超常发展,现已在我国国民经济中占据重要地位。与此同时,外商投资企业利用各种手段逃避我国税收管辖。据有关资料显示,在我国的跨国企业每年利用转让定价技术避让的税收达180亿元之多。转让定价避税效果显著且隐蔽性强,被跨国企业广泛采用,也是我国外商投资企业采用最多的避税方法。外商投资企业通过转让定价方法避税,严重损害了我国的经济利益,向我国经济理论界和税务管理部门提出了严峻的挑战。本文拟通过对转让定价避税途径的研究,揭示转让定价避税对我国经济的严重影响。
Since the reform and opening up, foreign-invested enterprises have enjoyed extraordinary development in our country and now occupy an important position in our national economy. In the meantime, foreign-invested enterprises use various means to evade tax jurisdiction in our country. According to relevant information, the annual tax revenue avoided by the multinational corporations in China using transfer pricing technology amounts to as much as 18 billion yuan. The tax evasion effect of transfer pricing is obvious and concealed. It has been widely adopted by multinational corporations and also the tax avoidance method most adopted by foreign-invested enterprises in China. Tax avoidance by foreign-invested enterprises through transfer pricing has seriously damaged China’s economic interests and posed a serious challenge to China’s economic theoretical circles and tax administrations. This paper intends to study the tax avoidance of transfer pricing to reveal the serious impact of transfer tax avoidance on China’s economy.