跨国公司税收调控机制的动态研究  

The Dynamic Research into the Taxation Regulation Mechanism of Multinational Corporations

作　　者：牛泽厚[1] 

机构地区：[1]中央财经大学,北京100081

出　　处：《中央财经大学学报》2003年第2期18-21,共4页Journal of Central University of Finance & Economics

摘　　要：跨国公司的税收调控机制动态研究主要是分析税收调控手段如何互相配合 ,作用于跨国公司投资、生产、分配等环节 ,通过发挥税收的调节职能 ,实现税收调控目标。跨国公司税收调控机制可以从以下两个方面进行动态研究 :一是跨国公司税收调控机制外在运动形态 -课税过程 ;二是跨国公司税收调控机制本质形态运动———收益变动。The dynamic research into the taxation regulation mechanism of multinational corporations analyses mainly how the means of taxation regulation cooperate mutually ,act on every link in investment , production and distribution , fulfil the aim of taxation regulation by giving full play to the regulation function of taxation . We dynamically study taxation regulation mechanism of multinational corporations in the following two aspects :firstly ,the external form of motion of the taxation regulation mechanism of multinational corporations--collecting taxes process;secondly ,the essential form of motion of taxation regulation mechanism of multinational corporations--income alteration .

关 键 词：跨国公司 税收调控机制 征税过程 

分 类 号：F810.42[经济管理—财政学]