离岸公司国际避税问题研究-国际法学专业论文.docxVIP

第四部分，从我国本身出发对离岸公司避税对中国的启示作出了思 第四部分，从我国本身出发对离岸公司避税对中国的启示作出了思 考，并提出了相应的建议。在对我国境内的内外资企业利用离岸公司进行 避税的现状和我国反避税立法的现状进行审视后，针对离岸公司避税的现 象提出了有针对陛的建议，并对离岸公司避税所反映出来的其它相关制度 的缺陷也做了深层的思考。 关键词：离岸公司国际避税离岸中心转移定价 Offshore Offshore company is becoming an important phenomenon in international investment field,and also the frontier object in legal research．Because of its pure intemational speciality in nature,offshore company has a heavy strike in legal systems in countries all over the world,such as company law,stock law and tax law etc．As far as this is eoneemed，offshore company is an impormt phenomenon in the world,thus avoiding tax by employing offshore company also becolnes a subject to be urgently researched．However,offshore company has been paid too little attention,let alone systemic researeh．This article attempts to make a research on the issue of tax avoidance by employing offshore company, and then give SOme suggestion to this problem from the Chinese J刚 perspective． Part I，the author explains several basic legal issues related to tax avoidance by empiomg offshore company．By describing the offshore centers,comp田ing the definitions of offshore company,the author draws the definitions and the legal characteristics of offshore company．Then，the definition of offshore company is further clarified by comparing it to transnational company and tax heaven． Part II，the author states SOme typical models which are usu,ally used bY offshore company t0 avoid tax and accordingly makes solne comments．The author focuses on SOme typicaI models which are usually used by offshore company to avoid tax，and also gives a brief introduction to SOme other models； foUowin岛the author makes the comments on both the positive and negative influences offshore company brings；finally,the problems in Chinese legal systems are examined to hinder tax avoidance by employing offshore company． Part 111，the major onshore countries and international organiza矗on$ attitudes toward tax avoidance by employing offshore co