江财国际-国际税收期末-小组论题整合版.docx

The analysis of tax evasion of foreign enterpriseIntroduce :Along?with?our?country?opening?to?the?outside?world?and?the?rapid?development?of?market?economy,?especially?after?joining?the?WTO,?the?influx?of?foreign?investment?has?become?the?beneficial?supplement?of?Chinas?economic?growth?and?tax?revenue?growth.?But?at?the?same?time,?tax?avoidance?of?the?enterprises?with?foreign?investment?is?becoming?more?and?more?outstanding. It has seriously damaged the interests of our country due to the huge?loss?of?tax?revenue. it has destroyed the market mechanism of fair competition. What is more , it has also influence the investment environment in our country and lessened the reputation of Chinese foreign trade. Therefore, today’s topic up for discussion in our group is “ Tax Avoidance Situation of Foreign Investment and Analysis of Countermeasure in China”? First of all, we need to clear that the term tax avoidance must be distinguished from tax evasion, which is illegal and usually involves either fraud or the intentional nondisclosure of income. Tax avoidance means transactions or arrangements entered into by a taxpayer in order to minimize the amount of tax payable in a lawful fashion.present station of foreign-invest enterprises ‘tax avoidance in ChinaNow, I will introduce you the present station of foreign-invest enterprises ‘tax avoidance in China. First is the size.The foreign-invest enterprises ’tax account for important position in Chinese economy with the pace of opening-door policy and reform of the economic system.this picture we can see, Foreign-investment has soared from 1979 to 2004. The cumulative foreign investment approval 51 m, the total use of foreign capital amount is $562.1 billion. Especially the actual pinch of $52.7 billion in 2002, for the first time beyond the United States become the worlds largest country by foreign investment. Now, the amount has reached to $119.5 billion in 2014.Although large foreign investment enterprises in China, the over