外商在我国从事经济活动,逃避我国的税收,不仅严重地影响了税收调节经济的功能,也使国家财政收入遭受损失,而已挫伤了守法的外商在我国投资的积极性。目前,世界上越来越多的跨国公司和外商来我国投资从事经济活动,他们都要精心研究我国税法及税法上的漏洞,以避税方式减轻税负。为了在对外经济交往中维护我国的主权和经济利益,我们要加强对外商避税方法及对策的研究。 Foreign businessmen engaging in economic activities in our country and evading taxation in our country have not only seriously affected the functions of taxation in regulating the economy, but also caused losses to the state’s revenue and have dampened the enthusiasm of foreign investors who keep their laws in our country. At present, more and more multinational corporations and foreign businessmen in the world invest in China for economic activities. They all must carefully study the loopholes in China’s tax laws and tax laws and reduce the tax burden by avoiding tax. In order to safeguard China’s sovereignty and economic interests in foreign economic exchanges, we must step up research on methods and measures for tax avoidance by foreign businessmen.