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1、浅谈国际避税方式及反避税措施（Oninternationaltaxavoidancemethodsandantitaxavoidancemeasures）DiscussiononinternationaltaxavoidanceandantitaxavoidancemeasuresDiscussiononinternationaltaxavoidanceandantitaxavoidancemeasuresof2008-12-2015:15:38Basedontheanalysisofthepossibilityofourcountryaft
2、erjoiningtheWTOofinternationaltaxavoidanceactivityincreasedbasedontheforecastinthefuturethemainmeansoftransnationaltaxpayersinourcountryandtendencyoftaxavoidance,basedonthedefinitionandantiavoidanceoftaxavoidance,taxevasion,taxshouldfollowtheprinciplesweshouldimprovetheinte
3、rnationalantiavoidancemeasures,increasetheintensityoftheantiavoidance.Keywordsinternationaltaxavoidancemeansantiavoidancemeasures1multinationaltaxavoidancetendencyWiththespeedingupofgoods,capitalandlabormobilityintheinternational,transnationaltaxpayersintheinternationalecon
4、omicactivitiesbynationaltaxdifferencesandloopholesininternationaltaxavoidancemeansconstantrenovation,andisgettingmoreandmorecomplexandmoresubtle,andwiththeinfluxofinternationaltradepartnersinChinesespread.Themainwaysare:(1)theuseoftransferpricingfortaxavoidance.Taxavoidance
5、referstothetransferpricingofmultinationaltaxpayerstoartificiallydepressdomesticcompaniesChinesetooverseasaffiliatesortoimprovethedistributionofincomeorexpensestandardforoverseascompaniestosellgoodsandservices,loan,leaseandtransferofintangibleassetsandotherservicestoaffiliat
6、eswithintheterritoryofChina,reduceChinaassociatedcompanyprofits,transfertolowtaxcountries(regionalaffiliates).ThiswayoftransferpricingfortaxavoidancesincethereformandopeningupChinaalreadyexists,butisstilljustunfolding.(2)theuseofinternationaltaxavoidance.Internationaltaxavo
7、idancemeansformultinationalinvestorstoobtainincomeorpropertytoprovideduty-freeandlowtaxtreatmenttocountriesorregions.InourcountryafterjoiningtheWTO,internationalinvestorswilllikelyfurthertheuseoftaxhavens,throughtheestablishmentofdifferentkindsofCompaniesintaxhavens,respect
8、ivelythedifferentbusinessandincomeofmoneyandtrusttaxavoidancethroughaseriesofsubje
