【摘要】：產(chǎn)業(yè)結(jié)構(gòu)調(diào)整已經(jīng)成為我國(guó)的重大經(jīng)濟(jì)發(fā)展戰(zhàn)略,加工貿(mào)易企業(yè)的轉(zhuǎn)型升級(jí)在其中承擔(dān)著極其重要的作用。加工貿(mào)易企業(yè)的轉(zhuǎn)型升級(jí),一方面是我國(guó)經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型的必須,另一方面也是國(guó)際法環(huán)境發(fā)展變化趨勢(shì)使然。結(jié)合近幾年日本避稅地對(duì)策稅制對(duì)涉華加工貿(mào)易的日本企業(yè)進(jìn)行適用的典型案例——船井電機(jī)股份有限公司案,從日本避稅地對(duì)策稅制對(duì)涉華日企的適用態(tài)勢(shì)的截然轉(zhuǎn)變中,分析我國(guó)加工貿(mào)易企業(yè)轉(zhuǎn)型升級(jí)所面臨的嚴(yán)峻國(guó)際法環(huán)境,論述我國(guó)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的緊迫性。
[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.
【作者單位】： 上海金融學(xué)院政法學(xué)院;
【分類號(hào)】：D99

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