摘要
近来我国对海外投资的方法、措施等研究较多,但对中国跨国企业如何进行国际避税的探讨却重视不够。世界经济的发展日益国际化,为国际避税提供了土壤。我国跨国公司应对国际避税倍加重视。若能切实研究并广泛吸收国外跨国公司的避税经验,因地制宜地使用各种避税手段,将会收到无本万利的奇效。
Studies on methods and measures for overseas investments of China are growing steadily these years, but little stress is laid on how international enterprises of China exercise tax dodging. The internationalization of world economy is gaining speed, making room for international tax dodgings. Our international enterprises should pay more attentions to this issue. If a down-to-earth atitude is adopted in the research as well as in the absorption of the experiences of foreign international enterprises, and if various means and devices for tax dodging are employed appropriately, it can be hoped to make big profits with a Small Capital.
