毕业论文论国际避税与反避税.doc

31. 52. 62.1. 62.2. 113. 133.1. 133.2. 143.3. 193.4. 203.5. 223.6. 223.7. 234. 235. 1 235.1. 1 244.1.2 246. 2247. 3258. 4259. 52610. 2728 ,International anti-tax avoidance and tax evasion InquiryAbstractThe direct investment of foreign companies in Guangdong Province has been increasing continuously since the reform and open policy being implementing. After entering the WTO, Chinese market opens toward the world further, and the quantity and sum of foreign investment has been increasing significantly, But under the good environment that investment of foreign companies increases continuously, foreign invested companies are having loss over the years. This phenomenon looking absurd suggests that most of the foreign invested companies in China are taking international tax avoidance. Our country should modify the existing tax law and enforce new laws in order to make up the loophole of the tax law and tax administration fundamentally, and strengthen international cooperation with which our country can prevent international tax avoidance. The international flow of capitallabor services and technology becomes more frequent along with the formation of economical integrity structure in world ,also makes, international tax avoidance a big problem that affects global taxMeanwhile international tax avoidance engenders fatal attraction to 1egal taxpayer mentally. Putting forward strong tax anti-avoidance measures is an important lesson we are facingThis paper explores this problem at 4 aspects as followsthe concept of international tax avoidancethe causes of international tax avoidance ,the ways of tax avoidance and the measures of tax anti-avoidanceKeywords: tax evasioninternational tax avoidancetax anti-avoidance1. 2. 3. 1(1). 1).2).3).4).5).6).(2)1002500(3):1) 2) 3) 4) 5) (4)(5)()1)2) 3)ABBAABABBAAB2.2(1) 801)15 02304026) 30404)3