试论外资企业避税与我国的反避税措施-毕业论文参考网 关键词：外资企业 避税 反避税 [gap=1331]Key words: foreign-invested enterprise; tax-evasion; anti-tax-evasion
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The struggle between tax avoidance and anti-tax avoidance are becoming serious.
国际避税和反避税的斗争愈加激烈。
参考来源 - 经济全球化背景下我国转让定价避税问题研究The thesis compares New Enterprise Income Tax Law with Old Enterprise Income Tax Law from the taxpayer, the tax range, the tax rate, the taxable income, the deduction projects, the tax preference and anti-tax-avoidance system.
从纳税义务人、纳税范围、税率、应纳税所得额、税收优惠以及反避税条款六个方面,对比分析了新旧企业所得税法的差异。
参考来源 - 新税法下的企业所得税筹划研究We need to further perfect and improve the legislation and justice practice of anti-tax-avoidance in our country.
从立法和司法实践上，我国的反避税都需要进一步完善和提高。
参考来源 - 我国涉外避税与反避税的若干法律问题研究But because China’s opening to the outside world has a quite short history and international anti-avoidance is at the initial stage /there exist many problems in the international anti-avoidance,especially in the international anti-avoidance legislation.
但是，由于我国开放时间短，反避税工作尚处于初始阶段，反避税工作存在许多问题，反避税立法尤显不足。
参考来源 - 国际避税与国际反避税问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
简单列举几个例子，其中包括英国的“利润转移税”(DP)、澳大利亚的“跨国反避税法”（MAAL）和印度的“显著经济存在”（SEP）测试。
They have included Britain's DP (diverted profits tax), Australia's MAAL (multinational anti-avoidance law), and India's SEP (significant economic presence) test, to name but a few.
要有效进行反避税，必须对避税活动有一个准确而深入的认识。
For effective anti-tax avoidance, we must have a precise and deep insight into the tax avoidance activities.
资本要求指令包含了反避税措施，金融服务管理局反对任何逃避政策的企图。
The CRD [Capital Requirements Directive] contains anti-avoidance measures and the FSA would take a very dim view of any efforts to avoid the rules.
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