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对外开放引进了大批外资,为我国的经济注入了发展活力,但在鼓励支持更多的外商向中国投资的同时,如何加强对外资企业和个人在大陆经商活动的税收管理,将随着中国经济市场化的进程加快而日益突出。 本专题就外商避税问题进行了粗线条的扫描,这个专题告诉我们,要保证对外开放的健康发展,就必须加强涉外税收的监管,保证国家应有权益和利益不被侵害。
The introduction of a large number of foreign funds to the outside world has injected vitality into our economy. However, while encouraging more foreign investors to invest in China, how to strengthen the tax administration of foreign-funded enterprises and individuals in business activities in the Mainland will continue to grow as China’s economy The process of marketization has accelerated and become increasingly prominent. This topic scans the issue of foreign tax avoidance extensively. This topic tells us that in order to ensure the healthy development of opening up to the outside world, we must strengthen supervision over foreign tax revenues and ensure that the state’s rights and interests should not be infringed upon.