非居民企业避税手法及应对策略

Tax Avoidance Schemes of Non-resident Enterprises and Corresponding Counter-measures

防范非居民企业避税,是《企业所得税法》颁布实施后税务机关面临的一个新的课题。本文按照不同的所得类型,通过举例对非居民企业常用的避税手法进行剖析,并提出了相应的应对策略。

It has been a new task for tax authorities to guard against tax avoidance of non-resident enterprises since the Enterprise Income Tax Law came into effect in 2008. This paper makes a detailed analysis through illustrating on some tax avoidance schemes often utilized by non-resident enterprises, and puts forward corresponding countermeasures.