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国际节税是跨国纳税人合法减少税负的行为,其具有独特的法律特征和表现形式。现有的法律理论很少对其进行探讨与研究,主要源于人们没有厘清其与国际避税的区别。将国际节税这一概念引入法律中对完善我国税收制度具有重要作用。
International tax saving is a legal tax reduction by multinational taxpayers, which has unique legal characteristics and manifestations. The existing legal theory seldom discusses and studies on it mainly because people do not clarify the difference between them and international tax avoidance. Introducing the concept of international tax saving into the law plays an important role in improving our tax system.