| In the process of the integration and globalization of world economy, the phenomenon of tax avoidance is becoming more and more serious, and has the tendency of expansion. Tax avoidance is a very sensitive topic to every country because it relates to the national benefits. In this article, on basis of theories of Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance, And has made a scale analysis and the economic analysis to the Tax Avoidance of multinational corporation in Qinhuangdao city, on this foundation, the author will continue his research as to the present development of the Anti-Avoidance situation in our country and the existence questions. On the basis of overseas experience, the author will give some proposal and innovation in view of improve the Anti-Avoidance development in our country.This article findings, will provide the theoretical analysis basis for the Tax Anti-Avoidance in our country, and will provide the policy-making support for the making of the corresponding measure formulation as to Tax Anti-Avoidance. before the action of the New Enterprise Income Act, we can find the problem promptly, and launch the indication direction for the better development of the Tax Anti-Avoidance in our country. |