税源转移 meaning in English
transference of tax revenue sources
Examples
- The holding company and the subsidiaries within the same group of companies should declare and pay income tax separately and that will help ease the migration of taxpayers and shift of tax revenues among different regions and cities
考虑到企业所得税法实行了法人税制，企业集团内部的母子公司原则上应独立纳税，合并纳税应从严掌握，这样也有利于减缓地区间税源转移问题。