自改革开放以来,我国国际贸易空前繁荣,国外客商云集我国投资办厂,国际偷漏税的现象也在我国出现,我国尚没有制定出相应的法律加以遏制。随着外商对我国市场、法律、政策的逐渐了解,偷漏税的手法五花八门,主要有: 一、高价投资。很多外商在投资时,任意抬高设备价款,既增加了股份额,又扩大了企业折旧扣除。如某企业投资总额达800万美元,外方仅投资150万美元,外方集团公司另一成员负责进口设备、材料、专有技术转让、人员培训等,共收费用600万元。据内情人员透露,外方至少从中获利30—40％,按35％计算,外方获利210万元,超过外方注册资本。由于合 Since the reform and opening up, China’s international trade has enjoyed unprecedented prosperity. Foreign businessmen have gathered in China to invest and set up factories. The phenomenon of international tax evasion has also appeared in our country. Our country has not formulated any corresponding laws to curb it. As foreign investors gradually understand China’s market, laws and policies, the methods of tax evasion vary widely, mainly including: First, high-priced investments. Many foreign investors in the investment, arbitrarily raise the price of equipment, not only increased the share, but also expanded the depreciation of the enterprise deduction. For example, a company with a total investment of 8 million U.S. dollars and a foreign party only invests 1.5 million U.S. dollars. Another member of the foreign group company is responsible for import of equipment, materials, transfer of know-how and training of personnel, for a total fee of 6 million yuan. According to internal staff disclosed that the foreign party profits from at least 30-40%, according to 35%, foreign profit 2.1 million yuan, more than the registered capital of foreign parties. As a result