反跨国公司国际避税研究

Investigation in Anti-multinational-cooperation International Tax Avoidance

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。

in this essay, the writer explains the reasons of muhinational-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 muhinationalcooperation avoiding international-tax, also gives some suggestions in legislation.