| 论部分“三资”企业的避税和反避税 |
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| 引用本文： | 俞萍萍.论部分“三资”企业的避税和反避税[J].宁波大学学报(人文科学版),1995(3). |
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| 作者姓名： | 俞萍萍 |
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| 摘 要： | 目前,“三资”企业中存在着大量的“零”利润现象或亏损现象．但即使如此,部分“三资”企业却还在扩大其生产经营规模．究其原因是这些“三资”企业在有意识地进行避税活动,其结果是部分外商的母公司（跨国公司）大量获利,而我国的税收大量流失．因此,对“三资”企业的避税手及、影响避税的因素及反避税的对策等问题的分析和探讨应引起重视。
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| 关 键 词： | 避税 反避税 转移价格 |
ON TAXATION AVOIDANCE IN SOME JOINT VENTURES AND COUNTER TAXATION AVOIDANCE |
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| Yu Pingping.ON TAXATION AVOIDANCE IN SOME JOINT VENTURES AND COUNTER TAXATION AVOIDANCE[J].Journal of Ningbo University(Liberal Arts Edition),1995(3). |
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| Authors: | Yu Pingping |
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| Institution: | Yu Pingping |
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| Abstract: | At present, joint ventures commonly appear to have "zero"profit and lose money. However,some enterprises are stillenlarging their production.Intentional taxation avoidance may account for tbeir abnormal development resulting in the factthat their parent companies are making much profit while our tax revenue is largely losing.We must study their ways of taxation avoidance,factors of this act,and ways of counter taxation aviodance. |
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| Keywords: | taxation avoidance counter taxation avoidance transferred prices |
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