跨国公司避税问题研究

Research on the Tax Avoidance of Multinational Companies in China

近年来,跨国公司纷纷来我国投资,促进了我国经济的发展,但同时也带来了国际避税与反避税问题。面对跨国公司在我国避税这一问题,探讨和完善我国的国际反避税制度,加强国际反避税工作,是当前我国经济工作中受关注的热点之一。文章就这一主题结合笔者多年来的实践总结和观察体验展开了研究,提出了一些思路和观点,希望对学术界起到抛砖引玉的作用,对有关方面起到参考借鉴的作用。

In recent years, many big, famous and multinational companies came to invest in China. On one hand, their investment undoubtedly brought the great positive influence on boosting the economic development of China, on the other hand, it bronght us the problems of tax avoidance conducted by these companies. Facing the problem, which has became a current hot topic, we should do a lot of work such as perfecting our tax legal system, improving our management and reducing the amount of tax avoidance. The author presented some research on the problem, some consideration in solving the problem based on consulting some books and the author＇s experience in this article for some scholars＇ and authorities＇ reference.