【摘要】 逆向避税是外商利用在合资企业中的优势地位,税法上的漏洞,通过转让定价等手段把利润从低税负区转移到高税负区,以实现全球范围内利润最大化目标的一种避税方式。其主要原因是外商掌握了企业的决策权,税务部门监管不力,以及地方政府片面追求引资数量,忽视质量。由于逆向避税造成了国家税收流失、削弱税收对经济的稳定器功能、造成境内外资企业之间不公平竞争等,必须建立对外商的约束机制,制订切实可行的反逆向避税法规,并对逆向避税采取严厉的措施。更多还原

【Abstract】 Reverse tax avoidance is that foreign businessmen exert their advantageous status,the leaks in China’s taxation law,and transferring price,etc,to take profit from low tax areas to high areas for the most worldwide profit.The reasons of reverse tax avoidance are such as foreigners’ grasp of decision-making right,weak control from taxing sectors,and local governments’ ignorance of quality of foreign capital.Because reverse tax avoidance makes the state lose revenue,impairs function of taxation to stabilizing economy,incurs unfair competition,etc,our country must constitute restrictive mechanism to foreign firms,work out statutes and take stern measures against reverse tax avoidance.更多还原