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Problem Research on Our Country Tax Erosion of Foreign-owned Enterprises

Author: ZhangJingShu
Tutor: YangZhiAn
School: Liaoning University
Course: Finance
Keywords: Foreign-funded enterprises Loss of tax revenue Transfer Pricing Tax incentives Suggestions
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 134
Quote: 0
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Abstract


The loss of tax revenue is the focus of widespread concern in the community, is also troubled by the difficulty of Governments. The existence of the loss of tax revenue has undermined the seriousness of the law, the impact of the government's fiscal revenue, and also restricting the country's economic development. Even relatively sound legal system, the collection and management of higher levels of citizen tax consciousness, according to the Department of Labor and the Internal Revenue Service estimated the the legally tax rate of the nation's taxpayers only 87%. In our country, especially in the new era of market economy, the various independent economic interests mechanisms of drive, making the people to strive to reduce their own tax burden, in addition to systems, structures, policies, collection and management deficiencies, the phenomenon of loss of tax revenue intensified this plagued not only taxes, but also threaten the country's economic development. Overall, the phenomenon of loss of tax revenue covers all economic sectors, foreign-funded enterprises amount of loss of tax revenue has increased year by year. Huge statistics in recent years, foreign investment in China has increased year by year, which led to the loss of the amount of the foreign tax. Thus, based on foreign-funded enterprises Tax Losses from theory to practice more systematic research has important theoretical and practical significance. Firstly, the status quo of China's utilization of foreign investment from the start, analysis of foreign-funded enterprises in domestic investment, and then combined with previous research summarized the connotation and denotation of the loss of tax revenue and foreign-funded enterprises the loss of tax revenue. The theory and practice of combining, the way of thinking of the use of game theory to study the game between evade tax with the tax authorities audit, which concluded conscientiously inspection of conditions of the tax authorities, foreign investors because of the penalties under harsh conditions and give up escape tax, and then faithfully pay taxes. The analysis for the foreign-funded tax loss for the second chapter, the thin capitalization and transfer pricing issues reflects the fact is that a lot of our foreign investment policy loopholes found problems, and finally solve the problem. The next empirical analysis of data through the understanding of the situation of recent years, China's fiscal revenue investigated the relationship between the relationship of foreign-funded tax evasion and tax revenues, as well as foreign-funded enterprises loss of tax revenue and economic development, and the formation of the corresponding conclusions, new ideas to create a tax loss of quantitative analysis of foreign-funded enterprises. . Finally, the problems and the reasons for the loss of foreign-funded enterprises tax, and put forward countermeasures and suggestions to improve the situation. For comprehensive reform of China's preferential policies for foreign investment, and proposed the establishment of a modern tax collection system, improve our tax system, optimize the structure of the tax system and strengthen the management of foreign-funded enterprises transfer pricing tax from specific institutional innovation should improve the professional quality of China's tax authorities to improve the collection and management approach to promote the collection and management of electronic and improve the awareness of investors in China's tax.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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