我国反避税工作中存在的问题及改进建议  

Issues in Anti-tax-avoidance in China and Related Suggestions

作　　者：尹进城 钟国华 陈纪芸 

机构地区：[1]东莞市地方税务局,广东东莞523071

出　　处：《涉外税务》2009年第1期75-77,共3页International Taxation In China

摘　　要：随着经济全球化的深入发展,避税已成为我国涉外税收管理中的突出问题。本文结合我国近年来开展反避税的工作实践,并从基层工作的角度,分析了当前我国反避税工作中存在的问题,提出相关的改进建议。Along with the in-depth development of economic globalization, anti-tax-avoidance has become an important task of tax authorities in foreign-related tax administration in China. Combined with the practice of anti-avoidance in China in recent years, this article analyzes existing issues in anti-taxavoidance and puts forward some suggestions for further improvement.

关 键 词：转让定价 反避税 涉外税收管理 中国 基层工作 

分 类 号：F812.42[经济管理—财政学]