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VIE结构下税收监管框架的特征及完善建议

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摘要 我国很多企业都采用VIE结构进行海外上市,这种结构在为我国企业海外上市融资带来便利的同时,也给我国的税收监管带来了很大的困扰。本文主要研究了VIE结构下税收监管框架的特征,并为VIE结构下税收监管框架的完善给出了一些建议,供相关工作者参考与借鉴。
作者 王志强
出处 《国际商务财会》 2017年第9期45-47,共3页 Finance and Accounting for International Commerce
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