A Study on Tax Avoidance and Anti-tax Avoidance of VIE Structure Corporate

2016年，Alibaba和Tencent先后荣登亚洲市值最高上市公司宝座，成为名副其实的互联网双巨头。事实上，21世纪以来，以互联网行业为代表的TMT（Telecommunication，media，technology）行业获得迅猛发展，其未来可能贡献GDP增量的7%-22%。笔者观察到，TMT行业、教育培训行业一众知名企业都以VIE架构在境外上市。VIE（VariableInterestEntities）架构企业业务门类越多，整个架构体系就越复杂。本文通过案例研究、结合反避税既有经验，提炼出针对VIE架构各避税环节的反避税方案，继而构建了VIE架构企业反避税框架体系，试图为后续VIE架构...The Alibaba Group and the Tencent Group took turns to the peak of the Value of Asia listed company in 2016 year. In fact, the TMT industry developed well, and the McKinsey global institute reports said that 7-22% of the increment of GDP would be from internet industry. The Alibaba Group, the Tencent Group, the Sina Group, the JD Group, the Netease Group in the TMT industry, and the New Oriental gr...学位：经济学硕士院系专业：经济学院_税务硕士学号：1552015115267