我国外资企业逆向避税动因及对策研究  

Reasons for Reverse Tax Avoidance of Overseas-funded Enterprise and Countermeasures

作　　者：胡铭焓[1] 

机构地区：[1]陕西省行政学院,西安710068

出　　处：《价值工程》2012年第18期117-118,共2页Value Engineering

摘　　要："逆向避税"观点主要强调我国外资企业转让定价行为的非税动因。它的出现既有主观原因,又有客观原因。文章经过分析得出完善税制、抑制外资企业避税动机、构建国际税务信息网络等方法将更加有助于减少外商在我国的"逆向避税"行为。The view ＂reverse tax avoidance＂ emphasizes on the reverse of Chinese overseas-funded enterprises＂ tax avoidance. It have subjective and objective reasons. On the basis of analysis, this article drew a conclusion that perfecting tax system, restraining avoidance motivation and constructing the international tax information network will be helpful to reduce the behavior of reverse tax avoidance.

关 键 词：外资企业 转移定价 逆向避税 反避税 

分 类 号：F272[经济管理—企业管理]