近日，澳大利亚助理财政部长大卫·布莱伯利称，谷歌公司2011年在澳大利亚的收入超过11亿澳元，但谷歌将其收入转至税率较低的爱尔兰及荷兰分公司，再转到百慕大群岛。结果是，谷歌在澳大利亚仅缴税7.4176万澳元，远低于澳大利亚企业所得税税率要求的30%。布莱伯利的言外之意就是：谷歌在澳大利亚挣大钱，却在百慕大付小费。

recently,Australia assistant finance minister David bligh burleigh says,Google company in Australia in 2011 revenues of more than $1.1 billion,But Google will turn to the income tax rate lower Irish and Holland branch,Turn again to Bermuda.The result is,Google in Australia only pay 74176 dollars,Far below Australia enterprise income tax rate 30%, as required.Bligh burley's subaudition is:Google in Australia to earn a lot of money,But in Bermuda of tip.

　　10月，法国税务部门也向谷歌开出10亿欧元的税单，以追讨谷歌法国公司将收入转到爱尔兰所逃避的税款。2011年，谷歌法国公司仅向法国缴纳500万欧元企业所得税，而其营业额却高达14亿欧元。同时，法国政府还向另一网络电子商务巨头亚马逊公司讨征约2.5亿美元未付税款。在英国亚马逊过去3年间的收入约为80亿英镑，税却分文未缴。据美国财政部经济学家们计算，如不使用避税手段，苹果公司去年在美需多缴24亿美元的联邦税。

October,The French tax department also issued to Google 1 billion euros tax bill,To punish Google French firm will be transferred to the income tax from Ireland.In 2011,,Google French companies to pay only France 5 million euros enterprise income tax,And the turnover is as high as 1.4 billion euros.At the same time,The French government has to another network e-commerce giant amazon company please sign about $250 million unpaid taxes.In Britain in the past three years the income is about 8 billion pounds,Tax but nothing unpaid.According to the American ministry of finance economists calculation,If you don't use means of tax avoidance,Apple last year in the United States more than $2.4 billion to pay federal taxes.

　　这些跨国公司是如何利用各国税务规则中的漏洞为企业带来更多利润呢？简而言之就是：在最能挣钱的地方挣钱，在纳税最少的国家纳税，将在一国应尽的社会义务变成跨国公司内部分公司间的合法转账。在经济学上，这种方式被称为“转移定价”。但这种“合理”避逃税方式只是跨国公司转移定价方式的一种。在实际操作中，跨国公司可以将生产经营、交易和消费的许多环节都变成转移定价的内容。

These multinational company is how to use countries tax loopholes in the rules for the enterprise to bring more profit?In short is:In the most money place to earn money,At least in the tax of the state tax,Will be in one country should do social obligations into a multinational company between internal branch legal transfer.In economics,This way is called"Transfer pricing".But this"reasonable"Avoid tax evasion way just multinational companies transfer pricing system.In practice,Multinational companies to the production and business operation/Trade and consumption many link into the content of the transfer pricing.

　　与传统商品相比，数字产品拥有依靠网上出售、消费更加方便快捷、跨越国家范围更广等特点，这使得对网络经营公司的纳税监控更加困难。如苹果在人口仅有50万的卢森堡建立了一家iTunes责任有限分公司，只有几十名员工。但整个欧洲、非洲或中东等地区的消费者下载一首歌曲或一项应用程序时，销售记录只会出现在卢森堡的这家分公司而不是消费者所在国。据苹果一位高管称，该分公司2011年的收入超过10亿美元，占iTunes全球销售额的20%左右。那些本应流向英国、法国、美国或其他国家的税款，最终却在税率较低的卢森堡被减免了。

Compared with the traditional commodity,Digital products have rely on online sale/Consumption is more convenient quickly/Across the country a wider scope etc,This makes the network management company's tax monitoring more difficult.Such as apples in the only 500000 Luxembourg to establish a iTunes liability limited branch,Only a few tens of employees.But the whole Europe/Africa or the Middle East and other regions of consumers download a song or an application,Sales record will only appear in Luxembourg branch of the country rather than consumers.According to the apple a executives said,This branch 2011 revenues of more than $1 billion,Accounts for about 20% of the global sales of iTunes.That we should be to Britain/France/The United States or other countries of tax,But eventually the tax rate lower Luxembourg was the reduction.

　　应该说这一现象不只始于近年。多少年来，跨国公司已拥有“国中之国”的外号，它们利用自身在法规信息、组织架构上的“超国家能力”，不惜运用各国在这些方面存在的漏洞，将自己的利益最大化。在信息时代，特别是网络经济出现以后，这种现象让人印象更深，影响更大。

It should be said that this phenomenon not only started in recent years.For many years,Multinational companies already have"state-within-a-state"nickname,They use their own in the regulatory information/Organization structure"Supranational ability",Use at all in these areas exist loophole,Will own benefit maximization.In the information age,Especially the network economy appear later,This kind of phenomenon to deeper impression,More influence.

　　跨国公司的避税现象，引出了多个问题：各国税收系统能否适应电子贸易蓬勃发展的时代？涉及跨国公司的责任、权利与义务时，该如何管理，由谁来管理？各国政府在经济协调、合作和竞争上该采取何种立场与态度？而对于新兴市场国家来说，由于经济发展相对落后，与跨国公司合作历史较短，对它们的认识和了解远不如发达国家，因此在这方面存在的问题还会更多。 

Multinational tax avoidance phenomenon,Raises more questions:Countries the tax system can adapt to the electronic trade booming era?Involved the multinational company's responsibility/Rights and obligations,How to manage,Who will manage?Governments in the economic coordination/Cooperation and competition this what position and attitude?For emerging market countries speaking,Due to the economic development is relatively backward,And transnational companies short history,Their knowledge and understand than the developed countries,So in this respect existing problems will be more.