| | | | | 资本弱化 外资企业避税新动向 | | | 刘晓红;马骏 | | |
【分类号】：F276.43
【DOI】：cnki:ISSN:1006-3382.0.2002-10-014
【正文快照】：
当前，以资本弱化的形式进行避税已成为外资企业避税的新动向，并被越来越多的外资企业所利用。这种避税方法与“高进低出”等常用的避税手段相比，形式更加隐蔽，危害性更大，不仅造成税款流失，而且影响我国引进外资的实际效果。因此，对这一新的避税方式，必须引起高度重视 | | | | | |  推荐 下载CAJ全文  下载PDF全文 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 |
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