外商避税及其防范措施

Evading Taxes of Foreign Businessmen and Protcting Means

随着各国经济交往的不断加强 ,国际避税已成为税收领域存在的十分普遍和突出的问题。近年来 ,外商来华投资不断扩大 ,避税现象也普遍存在 ,其花样之多 ,范围之广 ,需要我们去研究、去防范。本文分析了外商避税的方式方法 ,并根据我国实际情况 ,借鉴国外成功经验提出了对外商避税的防范措施。

With more economic activities among countries, international evade a tax has become a common and abrut problem, in tax revenue. Recently more foreign capital has been invested into China and variety of evading taxes appear after that. which need studying. This article offers some measares to get rid of them.