跨国公司的国际避税行为及反避税措施研究

Research on International Tax Avoidance Behavior and Anti-Tax Avoidance Measures of Multinational Corporations

摘要: 国际经济一体化的深入，各国之间的贸易往来越来越密切，跨国公司数量随之大幅增加，因利益驱使为了减少赋税，不惜运用各种手段如转让定价、资本弱化、滥用国际税收协定等，影响了各国税费收入、阻碍了世界经济的正常发展、打破了国际正常交易秩序……为了保证交易的公平、保证国家税收各国纷纷实行反避税措施进行防范。本文先从避税入手讲述何为国际避税，介绍相关概念，随后讲述当今世界跨国公司常运用的在华避税方法有哪些，随后指出我国反避税措施现状以及所面临的问题与不足，最后在结尾处将国际做法结合本国自身，进行借鉴和学习，旨在形成一套具有中国特色的税收制度。

Abstract: The deepening of the international economic integration, trade between countries are increasingly close, the number of multinational companies increased sharply, as motivated to reduce taxes, to use a variety of means such as transfer pricing, thin capitalization, abuse of international tax treaty, etc., influenced the national tax income, hindered the normal development of the world economy, to break the normal international trade order… In order to ensure the fairness of transactions and national taxation, many countries have implemented anti-tax avoidance measures to prevent. This article, from the perspective of the tax avoidance tells what is international tax avoidance, first introduced the related concept, then tell the world what are multinational companies use tax avoidance method, then what is commonly used around the world are introduced and preventive measures, and finally at the end to the international practice in combination with their own, for reference and study, to form a set of tax system with Chinese characteristics.