防止国际避税的法律对策

The Lawful Countermeasure to Prevent International Tax Avoidance

跨国纳税人进行国际避税的主观原因是利益驱动,客观原因则主要是各国税制的差异。跨国纳税人进行国际避税的常用手段主要有纳税人的跨国移动、跨国联属企业转移定价和不合理分摊成本费用、在避税地设立基地公司以及资本弱化等。防止国际避税的法律对策主要包括限制纳税人的跨国移动、在跨国联属企业之间实行独立竞争原则、严格限制和监管基地公司、限制“债务与资产比率”及加强税收征管。

The subjective reason of international tax avoidance is the advantageous motivation,and the objective cause is mainly the difference of tax systems of various countries.The main measures taken down by transnational taxpayers are taxpayers’transnational moving,the transfer price of the multinational enterprises,the illogical apportionment of the cost and expenses,and setting new company in the tax haven and the capital weakening.The lawful countermeasure to prevent international tax avoidance should includin...