| The tax revenue is a history glorious economic category. It is the country in order to meet the social public needs, relies on the political authority, according to the tax law stipulation standard,forces to participate in the society surplus goods distribution, free obtains the financial revenue one method. Has manifested the country for the main body specific assignment relations. Obtains the financial revenue with other the form to compare, the tax revenue has compulsory, free and the constancy three basic characteristics.Compulsory is refers to the country by the social superintend entstatus, with the legal form, to drafts the natrium both sides authority and the voluntary restriction. The tax revenue is the country forces through the country legal rule to levy. The national taxation relies on the political authority, but relies on the property rights. The country levies taxes the property direct property rights ownership limit, the country all may not exercise to the different owners the taxation power; Any unit and individual, so long as is the law explicitly stipulated should pay taxes, all must unconditionally fulfill own tax payment duty, does not have to defy, otherwise, must receive the national law the sanction.The country in order to realize its function, needs the massive financial fund, must obtain from in the social product assignment. The taxpayer if evades its to be supposed the tax money which pays to the government, will certainly to create the national tax money massively to drain.Avoids taxes with instead avoids taxes is in the current our countrytax revenue domain focal point question. The enterprise from reducesthe tax revenue cost the angle to consider that, always hoped can reasonably legitimately as far as possible little pay taxes; But tax affairs institution in order to complete the tax revenue task which the higher authority issues, prevented the country financial revenue drains, avoids taxes the behavior to the enterprise to be able not butto perform to stop. Thus, the taxpayer and the tax affairs institution inevitably can form in the taxation question The two armies throw up defenses the aspect.Because avoids taxes with smuggles has essential the difference,therefore the tax affairs department cannot smuggle like the treatment such avoids taxes to the taxpayer the behavior also to carry on"striking hard". But if the tax affairs institution avoids taxes the behavior to the taxpayer to let matters drift, sparsely to management,then can encourage the behavior which the taxpayer avoids taxes, down to forms the tax revenue loophole.Since our country has implemented the reform and open policy, the foreign investment enterprise and the foreign enterprise developrapidly. Until for 2002 year's end, our country already becomes the whole world to attract foreign direct investment most countries. In 2004, China attracts the foreign investment cost arrives 60.6 billion US dollars, continuously two years become the global attraction foreign merchant investment cost second country. Cuts off to at the end of July, 2007, national accumulation authorization foreignmerchant investment enterprise already nearly more than 610,000,actually uses foreign capital amount nearly 720 billion US dollars.Under but compares, the foreign investment enterprise's management condition actually "becomes worse and worse", our country foreign capital enterprise's loss surface actually continuously stays at ahigh level, at present still reached as high as about 60%. This kind of situation showed that, our country which continuously wells up into while the foreign capital, certainly could not completely realizeinitially formulates "you to make money, I collected taxes" (here was refers to enterprise income tax) the attraction foreign capital policygoal. Statistics have indicated, at present the foreign investmententerprise and the foreign enterprise income tax income only accountsfor the complete tax revenue income about 4%, is not very symmetric with the foreign capital enterprise in our country national economystatus. But foreign investor certainly not because it appears the lossin our country establishment enterprise to remove the capital or thereduced investment, on the contrary, their very many people alsouncea singly large scale supplement the investment.According to all previous years foreign merchant investment enterprise year income tax collects calculated Capture completely the statistics, 1988 year to 1993 year losses surface equally were 40%, 1994 year losses surface equally is 63.28%, 1995 year losses surface equally is 70.29%, reaches 65% 1996 year to 2000 year losses surface average - 70%. 2001 year losses surface average reaches about 60%. 2,002 - 2003 year losses surface average reaches 51%. Only in 2005 first quarter, the foreign merchant and the Hong Kong and Macao Taiwanese businessman investedthe enterprise profit to appear 4.1% drops, but the same timestate-owned, the collective and so on other enterprises realized the profit increased range to be most excellent 30%, lowest also had 18%.This indicated foreign the big area loses money is not because the market not booming question creates, also comes the goal with the foreign merchant which China invests is directly violates. Only has one kind of explanation regarding this strange economic phenomenathat, The foreign investment enterprise large-scale shifts the profit,one of goals is avoids taxes. The foreign investment enterprise avoids taxes the question always is the hot topic which the society discusses, also is has the dispute the question.Take 2000 year as the example, if according to foreign investment enterprise from the newspaper 1,200 - 150 billion Yuan losses, 2/3empty owes the solid full speech, by the average tax rate 24%computation, the tax revenue loses approximately about 192 - 24billion Yuan, in addition the participation has not collected calculated Capture completely the foreign investment enterprise and the foreign enterprise avoids taxes, the tax revenue loses approximately about 30 billion Yuan.Therefore, strengthens touches on foreign affairs the tax revenue instead to avoid taxes the work to become in the our country fulldisplay to foreign countries opening up to touch on foreign affairsthe tax revenue function to have a strength solution important question. As Jilin Province's provincial capital city - Changchun, in the recent five years, the foreign investment enterprise's loss surface equally also achieved above 50%, how can achieve both promotes the local authority attract investments work smooth development,simultaneously and can guarantee the national rights and interests do not receive the harm, effectively contains avoids taxes the behavior occurrence is the subject which this article discusses.This article first to the meaning and its the harm which avoided taxes has carried on the introduction, and elaborated instead avoided taxes the meaning and the development instead avoided taxes the work vital significance. Since our country has implemented the reform and openpolicy, the foreign investment enterprise and the foreign enterprise develop rapidly. But the foreign investment enterprise's management condition actually "becomes worse and worse". Through the concretedata our country using the foreign capital situation, the foreign investment enterprise newly supposed in recent years the foreign investment enterprise and which the quantity, the foreign investment enterprise paid situation and so on foreign enterprise income tax revenue has carried on the brief introduction. Through performance which avoids taxes to the foreign investment enterprise, specially the foreign investment enterprise frequently uses avoids taxes the method- transfer fixed price method to carry on showing in the foundation,the union case, avoided taxes the behavior to the foreign investment enterprise to carry on the thorough analysis.Finally, according to the practical work as well as in view of instead avoids taxes the work fundamental research, from both may guarantee promotes the local authority attract investments work smooth development,simultaneously and can guarantee the national rights and interests do not receive the harm in the foundation, how could effectively containavoids taxes the behavior occurrence to put forward several proposals. |
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