haku: @indexterm TAX EVASION / yhteensä: 119
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| Tekijä: | Yuan, Xinli |
| Otsikko: | On foreign-invested enterprises' tax evasion and its countermeasures (original in Chinese) |
| Lehti: | Research on Financial and Economic Problems (c)
1999 : 2, p.35-37 |
| Asiasana: | TAX EVASION FOREIGN INVESTMENT |
| Kieli: | chn |
| Tiivistelmä: | Foreign-invested enterprises' tax evasion in China is carried out mainly through transfer of pricing method and favorable taxes. Activities of tax evasion reduce government's revenue and violate the principle of fair taxation. Therefore, government should fight against tax evasion by adopting such measures and methods as perfecting the legislation of taxation, strengthening the management of tax levy and international taxation cooperation. In this way, the basis for foreign-invested enterprises' tax evasion can be eradicated and these enterprises may develop in a healthy and orderly way. |
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