On The Legal Regulation Of Tax Avoidance For Multinational Corporations In China

With the development of economic globalization, multinational scale has been anunprecedented development. In order to maximize profits of transnationalcorporations in the world, to expand its operations, more and more multinationalcompanies to use its advantage through the use of international tax havens, transferpricing, tax treaties, etc. of abuse avoidance. Multinational tax avoidance has becomean urgent problem countries around the world. Although multinationals bringadvanced management level, facilitate the spread of new technologies, acceleratingthe global optimal allocation of resources. But the international tax avoidanceundermines the sovereignty of the host country, against the interests of otherlegitimate taxpayers, has great disadvantages. The growing phenomenon ofinternational tax havens, countries around the world have stepped up to combatinternational tax evasion. China is no exception. In recent years, China has increasedefforts against international tax avoidance, also enacted a series of laws andregulations, tax avoidance achieved good results. However, there are still deficienciesin the opposite anti-avoidance legislation and enforcement, the need to furtherstrengthen our anti-avoidance work.In this thesis, the theoretical basis against international tax avoidance tax onmultinational corporations were systematically in-depth study of this paper is dividedinto three parts. From the first chapter of the theoretical basis of international taxavoidance, elaborates the concept of international tax avoidance, a detailed analysis ofthe nature of the different theories of international tax avoidance, then from thesubjective and objective-depth analysis of the causes of the multinational taxavoidance, summed up the dangers of international tax avoidance resistance, and thenin the form of case describes several ways of international tax avoidance. The secondchapter summarizes the legal status quo of China’s anti-multinational tax avoidance.By inductive analysis of the existing anti-avoidance laws and regulations, pointingout the flaws and shortcomings, and our anti-avoidance problems in multinationalcompanies, laying the groundwork for the third chapter. The third chapter from the legal and law enforcement responses to improve two aspects of anti-avoidanceconstructive suggestions.