跨国公司避税问题研究
【摘要】跨国公司避税问题是个很大的课题，可研究的内容很多。在我国，跨国公司避税问题越来越受到关注。本文通过对避税与反避税概念的介绍，分析避税的后果和国际反避税的一般方法和重要意义，结合跨国公司避税问题在整个国际的产生和发展背景以及跨国公司在我国避税的现状，探讨我国面对复杂多变的国际避税手段时所采取的主要对策，和存在的主要问题，进而对我国应对跨国公司避税行为提出一系列行之有效的措施，望其能对跨国公司的避税行为进行正确的引导和加以防范。
【关键词】跨国公司；避税；国际反避税；反避税措施
The Study on the Tax avoidance of Transnational Corporations
【Abstract】Tax avoidance of transnational corporations is a big issue. Much content can be studied. In China, the government becomes more and more attention on the tax avoidance of transnational corporations. This article studies on the main measures which our country tacked and the exited problem, when we confronted the complicated and changeable international tax avoidance. It basing on introducing the concept of the anti-tax evasion and tax avoidance; anglicizing the consequences of tax avoidance and anti-tax avoidance measures as well as the general significance; combining with the origin and development of tax avoidance of transnational corporations in the whole world and the status of tax avoidance of transnational corporations in China. Fatherly, the author raise a series of effective measure which opinions on the issue, hoping they can give a correct guide to the transnational corporations tax avoidance and guard against them.
【Key Words】 transnational corporation; Tax avoidance; international ant -tax avoidance;
Anti-tax avoidance measures
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