几种值得注意的避税新方式及其应对

New Ways of Tax Avoidance and Suggested Policy Response

根据近年来对避税案例的分析发现,利用受控外国公司资本证券化、资本弱化和跨境非贸易项目价格筹划方式转移利润,是避税的新方式、新手段。这些方式与传统的避税方式相比呈现出新的特点,本文根据这些新特点,提出了改进反避税工作的建议。

According to the analysis of tax avoid- ance cases in recent years, utilizing the stock of securities, thin capitalization and price planning of cross-border non-trade items to transfer profits through the controlled foreign companies, are the new measures of tax avoidance which take on new characteristics compared with traditional approaches of tax avoidance. Based on these new characteristics, this paper puts forward some proposals to improve antiavoidance management.