跨境企业价值链管理及税收规避问题研究——基于国际税收竞争视角  

A Study on Value Chain Management and Tax Avoidance of Cross-border Enterprises:Based on the Perspective of International Tax Competition

作　　者：国家税务总局厦门市税务局国际税收课题组 林苏滨 于力 陈志阳 李娅 周野 余娜 李燕华 A Research Group of Xiamen Tax Service, State Taxation Administration

机构地区：[1]不详

出　　处：《国际税收》2019年第4期37-42,共6页International Taxation In China

摘　　要：价值链管理是现代企业发展到一定阶段的必然产物,随着国际税收竞争愈加激烈,跨境企业利用价值链进行税收规避也不可避免地面临新的挑战。本文结合当今国际税收竞争加剧的形势对跨境企业利用价值链规避税收的问题展开分析,提出强化国际税收竞争下跨境企业价值链管理的政策建议。Value chain management is an inevitable outcome of the development of modern enterprises to a certain stage.With the increasingly fierce international tax competition, cross-border enterprises using the value chain for tax avoidance will inevitably face new challenges. This paper analyzes the problem of such enterprises in the light of the current situation of increasing international tax competition, and?puts forward suggestions on strengthening the value chain management of crossborder enterprises under international tax competition.

关 键 词：价值链管理 国际税收竞争 税收规避 

分 类 号：F810.42[经济管理—财政学]