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关联公司的避税,在国际上是一个常见的现象。由于避税有损于一个主权国家的权益,世界上大多数国家和地区的政府对此都持反对态度,并经过税收立法予于防范。深圳特区是我国外资企业比较集中的地区之一,关联公司的避税已经较严重地影响了我们的税收。为此,在国家还未作出具体的防范措施以前,我们已经按照国际惯例,以特区政府的名义,采取了一些防范措施。现将我们的思考、措施、效果介绍如下:
Tax avoidance by affiliates is a common international phenomenon. Since tax avoidance is detrimental to the rights and interests of a sovereign nation, governments in most countries and regions in the world are opposed to it and are protected by tax legislation. Shenzhen Special Economic Zone is one of the most concentrated areas for foreign-funded enterprises in our country. The tax avoidance by affiliated companies has seriously affected our tax revenue. To this end, until the specific preventive measures have been taken by the state, we have taken some precautionary measures in the name of the SAR government in accordance with international practice. Now our thinking, measures, effects are as follows: