影视公司逃离幕后  

Escape the Chinese version of tax heaven

作　　者：赵青 

机构地区：[1]<法人>

出　　处：《法人》2018年第11期12-18,96,共7页Faren Magazine

摘　　要：肥厚的税收福利让全国各地的企业对＂避税＂趋之若鹜,但这并非国家设立重点口岸的初衷,而注册数量的庞大,也并不能给当地社会经济带来良性机遇,反倒沦为大批企业避税的工具。The huge tax benefits provided by "tax heaven" have been appealing to many Chinese enterprises, but this wasn't the original intention of why China established the key ports of entry. Actually, the large number of registered enterprises can't bring promising opportunities to the local social and economic development, rather, many of them have been degraded to the tools that help enterprises evade taxes. Since the nationally unified rules are lacking, local governments have to resort to tax preferences and other surrender parts of the profits to attract investors, which is harmful for fair competition and the highquality development that is being emphasized at the current stage.

关 键 词：影视公司 逃离 企业避税 注册数量 经济带 福利 税收 口岸 

分 类 号：F812.42[经济管理—财政学]