象“水往低处流”自然规律一样,国际避税一般是由高税国向低税国流动(称为顺向流动,反之称为逆向流动),这是一条客观经济规律,是由资本追逐更多的剩余价值原理所决定的。“许多人对在低税负的发展中国家比如我国为什么出现大量的转移利润现象疑惑不解。众所周知,我国的涉外税负低于国际平均水平,税收为何不往低处流反而往高处流呢?这是一个相当复杂的问题,值得认真思索。”(《涉外税务》1991年第11期,第19页)“顺向流动”是客观规律,不容置疑;目前有的专家学者探寻出若干“非税务动机”可以导致“逆向流动”,这也是有道理的。但“非税务动机”只能解释个别的特殊现象,如果用来解释目前我国普遍存在的“逆向流动”现象,似乎仍感不足。例如,“一个中外合资企业,外方转移出境的利润,即使多交了境外的所得税,但由 Like the natural law of “flowing water into low places,” international tax avoidance generally flows from a high-tax country to a low-tax country (called “forward flow” and vice versa), an objective economic law driven by capital chasing The principle of more surplus value determines. “Many people are puzzled over why there is a lot of transfer profits in developing countries with low tax burden, such as our country. As we all know, the foreign tax burden in our country is lower than the international average level. ”This is a rather complicated issue and deserves serious consideration.“ (”Foreign-related Taxation“ No. 11, 1991, p.19) ”Smooth flow“ is an objective law that can not be questioned. At present, some experts and scholars have explored a number of It is also justified that ”non-tax incentives“ can lead to ”reverse flows.“ However, the ”non-tax motivation“ can only explain individual special phenomena. However, it seems that the current phenomenon of ”reverse flow“ is still insufficient for explaining the current situation in our country. For example, ”a Sino-foreign joint venture, the profits of the foreign party transferred out of the country, even if more than pay foreign income tax, but by