【摘 要】
：
我国外商投资企业普遍存在利用转移定价逆向避税的行为,具体表现为规避我国外汇管制、独享合营共同利润、平衡综合税负、套取母国政策利益、利用国别税制差异、规避汇率风险
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我国外商投资企业普遍存在利用转移定价逆向避税的行为,具体表现为规避我国外汇管制、独享合营共同利润、平衡综合税负、套取母国政策利益、利用国别税制差异、规避汇率风险、规避政策性风险、利用我国转移定价税制的漏洞等。
China’s foreign-invested enterprises widespread use of transfer pricing reverse tax avoidance behavior, specifically for the avoidance of foreign exchange control in our country, exclusive joint venture profits, balance the comprehensive tax burden, take home policy interests, the use of differences in country tax system to avoid exchange rate risk and avoid Policy risk, the use of China’s transfer pricing tax loopholes and so on.
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