略论我国产业结构调整的国际法环境——从日本避税地对策税制的适用态势转变谈起
发布时间：2018-08-28 15:45
【摘要】：产业结构调整已经成为我国的重大经济发展战略,加工贸易企业的转型升级在其中承担着极其重要的作用。加工贸易企业的转型升级,一方面是我国经济结构转型的必须,另一方面也是国际法环境发展变化趋势使然。结合近几年日本避税地对策税制对涉华加工贸易的日本企业进行适用的典型案例——船井电机股份有限公司案,从日本避税地对策税制对涉华日企的适用态势的截然转变中,分析我国加工贸易企业转型升级所面临的严峻国际法环境,论述我国产业结构调整的紧迫性。
[Abstract]:The adjustment of industrial structure has become an important economic development strategy in China, in which the transformation and upgrading of processing trade enterprises play an extremely important role. On the one hand, the transformation and upgrading of processing trade enterprises is necessary for the transformation of China's economic structure, on the other hand, it is also the result of the development and change of the international law environment. Combined with the typical case of Shirai Motor Co., Ltd, which is a typical case of Japan's tax avoidance tax system applied to Japanese enterprises involved in processing trade involving China in recent years, the case of Shirai Electric Co., Ltd., as a typical case, from the change of the applied situation of the Japanese tax system to Japanese enterprises concerned with China in the past few years, This paper analyzes on the severe international law environment facing the transformation and upgrading of Chinese processing trade enterprises, and discusses the urgency of industrial structure adjustment in our country.
【作者单位】： 上海金融学院政法学院;
【分类号】：D99
本文编号：2209859
[Abstract]:The adjustment of industrial structure has become an important economic development strategy in China, in which the transformation and upgrading of processing trade enterprises play an extremely important role. On the one hand, the transformation and upgrading of processing trade enterprises is necessary for the transformation of China's economic structure, on the other hand, it is also the result of the development and change of the international law environment. Combined with the typical case of Shirai Motor Co., Ltd, which is a typical case of Japan's tax avoidance tax system applied to Japanese enterprises involved in processing trade involving China in recent years, the case of Shirai Electric Co., Ltd., as a typical case, from the change of the applied situation of the Japanese tax system to Japanese enterprises concerned with China in the past few years, This paper analyzes on the severe international law environment facing the transformation and upgrading of Chinese processing trade enterprises, and discusses the urgency of industrial structure adjustment in our country.
【作者单位】： 上海金融学院政法学院;
【分类号】：D99
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