浅谈国际避税方式及反避税措施（On international tax avoidance methods and anti tax avoidance measures）.docVIP

浅谈国际避税方式及反避税措施（On international tax avoidance methods and anti tax avoidance measures） On international tax avoidance methods and anti tax avoidance measures On international tax avoidance methods and anti tax avoidance measures 2008-12-20 15:15:38 Based on the analysis of the possibility of our country after joining the WTO of international tax avoidance activity increased based on the forecast in the future the main means of transnational taxpayers in our country and tendency of tax avoidance, based on the definition and anti avoidance of tax avoidance, tax evasion, tax should follow the principles we should improve the international anti avoidance measures, increase the intensity of the anti avoidance. Keywords international tax avoidance; tax avoidance methods; anti tax avoidance measures; 1, the trend of tax avoidance by transnational taxpayers With the speeding up of goods, capital and labor mobility in the international, transnational taxpayers in the international economic activities by national tax differences and loopholes in international tax avoidance means constant renovation, and is getting more and more complex and more subtle, and with the influx of international trade partners in Chinese spread. Its main means are: (1) using transfer pricing to avoid tax. Tax avoidance refers to the transfer pricing of multinational taxpayers to artificially depress domestic companies Chinese to overseas affiliates or to improve the distribution of income or expense standard for overseas companies to sell goods and services, loan, lease and transfer of intangible assets and other services to affiliates within the territory of China, reduce China associated company profits, transfer to low tax countries (regional affiliates). This transfer pricing tax avoidance has existed since Chinas reform and opening to the outside world, but it is still in the ascendant. (2) using international tax haven to avoid tax. An international tax shelter is a country or region that prov