关于非居民企业避税问题的探讨

A Study on Tax Avoidance of Non-resident Enterprises

本文在详细分析非居民企业存在避税问题的基础上,从纳税人和税务机关两个角度探究非居民企业避税产生的原因,从而为加强非居民企业反避税管理提出三项措施:强化意识、完善政策和加强征管。

Based on an analysis of tax avoid- ance issue of non-resident enterprises, this paper makes an exploration on reasons for tax avoidance of non-resident enterprises both from the perspectives of taxpayers and tax authorities, and then puts forward three proposals to strengthen tax administration concerning non-resident enterprises： intensifying tax awareness, improving tax policies and enhancing tax collection and administration.