外资企业避税的形式及原因  

Forms and Reasons for the Foreign Capital Enterprise' s Tax Evasion

作　　者：梁丽萍[1] 

机构地区：[1]南平师范高等专科学校数学系,福建武夷山354300

出　　处：《南平师专学报》2005年第2期91-93,共3页Journal of Nanping Teachers College

摘　　要：近一段时间以来,外资企业避税现象非常严重,使我国的利益受到严重损害,因此需要进一步加强税收管理。本文分析了外资企业避税的现状、避税的多种形式以及原因,目的在于为反避税提供依据。Recently the tas evasion in foreign Capital enterprises happens more and more, which severely damages the Profit of our country. Therefore, it's very necessary for us to enhance the administration of taxation. The present state of the foreign capital enterprise's tax elvasion and its various forms and reasons are analyzed in this essay in order to provide some supports for the anti - tas evasion.

关 键 词：外资企业 避税 关联企业 税收管理 税收制度 中国 

分 类 号：F812.42[经济管理—财政学] F276