外资企业逆向避税行为的防范  

Preventive Measures for Reverse Tax Avoidance of Foreign-invested Enterprises

作　　者：吴铁波 

机构地区：[1]液化空气(杭州)有限公司,浙江杭州310015

出　　处：《涉外税务》2012年第3期64-67,共4页International Taxation In China

摘　　要：随着中国经济的不断发展,转让定价避税问题也日趋严重。本文探讨一种广泛存在于中国外商投资企业中的避税行为——逆向避税。首先从界定逆向避税的概念着手,分析逆向避税的动机,并结合中外合资企业的避税动机,提出了相应的防范措施。With the constant and fast development of the Chinese economy, tax avoidance through transfer pricing is getting increasingly serious. This paper makes an exploration into a kind of tax avoidance widely existing among foreign-invested enterprises in China, that is, reverse tax avoidance. The paper starts with defining the concept of reverse tax avoidance, and subsequently analyzes its motives, and finally puts forward corresponding prevention methods considering motives of tax avoidance in enterprises with Chinese and foreign investment.

关 键 词：逆向避税 转让定价 避税动机 

分 类 号：F812.42[经济管理—财政学]