“两法合并”后利用避税地避税的趋势与对策

Trends of Tax-avoidance through Tax Heavens after the Unification of Two Sets of Enterprise Income Tax Laws and Their Countermeasures

2008年我国开始实施统一的企业所得税法,这将对我国经济发展带来重大而深远的影响,企业利用避税地避税也将表现出新的动向。本文借鉴国际反避税经验,研究内、外资企业所得税合并后企业利用避税地避税可能出现的新趋势,并提出我国针对避税地避税应采取的对策。

The Enterprise Income Tax Law of the People＇s Republic of China has come into force since Jan. 1^st, 2008, which will have great impacts on economic development in China as well as on means of tax-avoidance through tax heavens. Based on international experiences, this paper explores trends of tax-avoidance through tax heavens and issues that may arise after the unification of two sets of enterprise income tax laws, and suggests some countermeasures against them.