| 反跨国公司国际避税研究 |
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| 引用本文： | 殷雁双. 反跨国公司国际避税研究[J]. 河北法学, 2006, 24(5): 39-43 |
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| 作者姓名： | 殷雁双 |
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| 作者单位： | 河北政法职业学院,河北,石家庄,050061 |
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| 摘 要： | 提出跨国公司成功避税的原因:跨国公司内部化及内部化优势;世界各国的税收制度差异、税收优惠政策;地方政府招商引资饥渴症等.分析我国目前存在的问题特别是现行法律法规存在的瑕疵.阐述如何防范跨国公司国际避税并提出立法建议.
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| 关 键 词： | 跨国公司 国际避税 反避税 转让定价 基地公司 预约定价 |
| 文章编号： | 1002-3933(2006)05-0039-05 |
| 修稿时间： | 2005-11-30 |
Investigation in Anti-multinational-cooperation International Tax Avoidance |
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| YIN Yan-shuang. Investigation in Anti-multinational-cooperation International Tax Avoidance[J]. Hebei Law Science, 2006, 24(5): 39-43 |
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| Authors: | YIN Yan-shuang |
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| Abstract: | In this essay, the writer explains the reasons of multinational-cooperation successfully avoiding international-tax: the internal and its advantage of multinational-cooperation; the difference among taxation system and preferential tax policy in different countries; the starvation showed by local government when attracting foreign investment, etc; analysis problems especially blemishes in law which existing in our country at present times; expounds how to guard multinational-cooperation avoiding international-tax, also gives some suggestions in legislation. |
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