现代企业避税筹划的种类与方法研究

The Type and Method of Manipulations in Avoiding Tax by Modern Enterprise

随着跨国经营的发展,特别是中国加入WTO后,避税研究显得日益重要。显然,与其它许多事物一样,面对WTO的大环境,避税筹划面临着严峻的挑战,同时也存在着机遇。对企业避税筹划的种类与方法进行有关分析,得出了一些初步的结论。

To understand the manipulations in avoiding tax is more and more important with the (development) of multi-(national) enterprises, specially after China's joining WTO. However, there is both opportunity and (challenge) like the other things occuring under WTO environment. The author gets some conclusions from simple analysis of the type and method to avoid tax by modern enterprise for (reference).