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跨国公司利用各个国家或地区在税制以及税收管辖权上存在的各种差异,使自己的税负减到最小,从而产生避税。我国外商投资企业避税是随着国际经贸跨国性的发展而出现的,其根本的原因是我国的涉外税收法规与跨国公司
Multinational corporations make use of the differences in tax jurisdictions and tax jurisdictions in various countries and regions so as to minimize their own tax burden and thus create tax avoidance. The tax avoidance of foreign-invested enterprises in our country appears along with the transnational development of international trade and economy. The fundamental reason for this is that the foreign tax laws and regulations of our country and multinational corporations