如何加强涉外企业反避税管理

How to Strengthen Anti-avoidance Management of Foreign-related Enterprises

新企业所得税税法的颁布实施,不仅为各类企业公平竞争提供了良好的税收环境,也为我国反避税工作的进一步深入开展奠定了新的基础。然而,新税法框架下的涉外企业常常采用一些方法和手段进行避税,对此,我国现阶段必须加强涉外企业征收管理,采取积极措施规避税收风险。

The promulgation and implementation of The new Enterprise Income Tax Law not only offers a good tax environment of fair competition for all types of businesses provide,but also lay a new foundation of the further work of China s anti-avoidance.However,foreign-related enterprises under the framework of the new tax law often use a number of ways and means to avoid tax.At the present stage,we must strengthen tax collection and management and take positive measures to avoid the risk of revenue.