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在经济全球化环境下国际避税问题日益复杂。我国目前反避税工作主要针对企业所得税,有关地方税收反避税的理论、政策和实践均较为匮乏。本文在调查研究的基础上总结了地方税收国际避税的主要方式,认为应借鉴国际经验,加快地方税收反避税的立法和政策建设,建立全国性的价格工资信息库,加强反避税工作的国际合作,完善纳税申报制度,明确举证责任,使地方税收反避税工作有一个良好的开端。
In the context of economic globalization, the issue of international tax avoidance is increasingly complicated. At present, China’s anti-tax avoidance work focuses mainly on corporate income tax. The theories, policies and practices on tax avoidance in local tax revenues are relatively scarce. Based on the investigation and study, this article summarizes the main ways of international tax avoidance in local taxation. It thinks that we should learn from international experience, accelerate the legislative and policy construction of local tax avoidance tax avoidance, establish a nationwide price and wage information base and strengthen international cooperation in anti-tax avoidance. , Improve the tax declaration system, a clear burden of proof, the local tax anti-tax avoidance work has a good start.