入世后我国企业合法避税方法的研究

The Legal Basic Method to evade payment of duty of enterprise of out country after entering the WTO

当前 ,由于各国税收制度上和法律上的因素差异以及沉重的税负 ,跨国纳税人千方百计地寻找制度和法律的漏洞 ,以谋求合法的国际避税 ,从而产生了 10种常用的国际避税方式。通过详细阐述各种国际避税方式的特点 ,做法和适用条件。相信它对于入世后我国的跨国经营者和我国政府都具有重要的参考价值。

At present, due to the differences of laws and tax system of various countries and heavy tax burdens, transnational taxpayers try their best to find chances of lawful transnational tax-avoiding. Thus the ten methods of transnationaly stated in this article come into being. Through the explanation of the characteristic in the way that various kinds of worlds evade payment of dcty in detail, the method and suitable condition, ue believe that it will be important reference value to most transnational taxpayers and our state government.