青海民族大学学报：社会科学版
青海民族大學學報：社會科學版
청해민족대학학보：사회과학판
Journal of Qinghai Nationalities University
2013年
4期
130~132
,共null页
避税天堂 利弊 经济 影响 发展中国家
避稅天堂 利弊 經濟 影響 髮展中國傢
피세천당 리폐 경제 영향 발전중국가
Tax haven, advantages and disadvantages, economics, influence, developing countries.
企业所得税征收比例较低甚至为零的国家或地区被称为“避税天堂”.这些国家在发展本国经济的同时,给世界其他国家尤其是发展中国家带来了危害.本文在分析避税天堂国家本身的利与弊的基础上,探讨了避税天堂国家对发展中国家、尤其是对中国经济发展所带来的影响.
企業所得稅徵收比例較低甚至為零的國傢或地區被稱為“避稅天堂”.這些國傢在髮展本國經濟的同時,給世界其他國傢尤其是髮展中國傢帶來瞭危害.本文在分析避稅天堂國傢本身的利與弊的基礎上,探討瞭避稅天堂國傢對髮展中國傢、尤其是對中國經濟髮展所帶來的影響.
기업소득세정수비례교저심지위령적국가혹지구피칭위“피세천당”.저사국가재발전본국경제적동시,급세계기타국가우기시발전중국가대래료위해.본문재분석피세천당국가본신적리여폐적기출상,탐토료피세천당국가대발전중국가、우기시대중국경제발전소대래적영향.
A＂tax haven ＂is defined as country or area where the income taxes are levied at low tax rate or even at zero. The economics has developed as tax haven countries, while, other countries in the world, especially develo- ping countries has experienced huge losses. In this paper, advantages and disadvantages will be discussed in . Then, how tax haven countries influence those developing countries, particularly China will be discussed theoretical- ly.
