逆向避税

浅析我国外商投资企业逆向避税的成因与对策

Tentative Causes and Solution on Reverse Tax Avoidance among the Foreign-Invested Enterprises

本文首先界定逆向避税的概念；

Firstly , the author defines the concept of reverse tax avoidance ;

我国涉外企业逆向避税问题探讨

Discuss on Reverse Tax Avoidance of Chinese Foreign Firms

论外商逆向避税

On Reverse Tax - Avoidance by Foreign businessmen

对我国跨国公司转让定价避税模式&逆向避税的新诠释

A new hermeneutic of the " reversed-tax avoidance " mode & the transfer pricing tax avoidance mode in China

其次分析逆向避税的动机和手段，并指出逆向避税造成的严重危害；

Secondly , he analyzes the motives and techniques of reverse tax avoidance , and indicates the serious harms caused by it ;

在本文中，笔者将探讨逆向避税&一种广泛存在于中国国内涉外企业中的国际避税行为。

In this paper , the author will discuss reverse tax avoidance , a kind of international tax avoidance widely existing among foreign-related enterprises in China .

文章从我国外商投资企业逆向避税的表现入手，分析我国外商投资企业逆向避税的深层原因，并在此基础上提出控制和防范我国外商投资企业逆向避税应遵循的原则和相关对策。

There are many forms of expression of reverse tax avoidance among the foreign-invested enterprises , the deeper underlying reasons of which are analysed , and based on the analysis principles and countermeasures are proposed to deal with or prevent reverse tax avoidance in the foreign-invested enterprises .