Research On The Enterprise Strategy Of Anti-tax-avoidance

At present, with the rapid development of economic globalization and our country's economy, the problem of tax avoidance is becoming more serious in our country, We need to further perfect and improve the legislation and justice practice of anti-tax-avoidance in our country. This thesis divides into three component altogether.The first component of this thesis mainly describes the basic conception and meaning of anti-tax-avoidance. At present, there is not a unified concept of tax avoidance in the academia. This thesis synthetically analyses the academia's different explanations on tax avoidance, compares tax avoidance with tax saving, draws the conception of anti-tax-avoidance. The component also analyzes the game of anti-tax-avoidance, and expatiate the meaning of anti-tax-avoidance.The second component of the thesis analyzes present the condition of anti-tax-avoidance in our country and makes a concrete analysis of the action mode of tax avoidance, presents some current methods of tax avoidance in the world, such as transfer pricing, thin capitalization, abusing taxation agreement, tax avoidance in tax haven.The third component describes the enterprise strategy of anti-tax-avoidance, which is also the emphasis of this thesis. The author anatomizes the deficiency of our country's current legislation of anti-tax-avoidance, puts forward the idea that improves our country's legislation of anti-tax-avoidance. On transfer pricing, we should refine advanced pricing agreement tax system as soon as possible, institute concrete and feasible operation method. On thin capitalization, safe port mode should be introduced. We should limit the rate between debt and capital stock. On abusing the taxation agreement, when we are negotiating and signing the taxation agreement, we should pay attention to increasing the abusing clause against taxation agreement, institute operating concrete method, assure the correct application of clairvoyant and levy law. On tax avoidance in tax haven, we should adopt a combinative method of principled provision and enumeration, define the range of tax haven, establish the reporting system that capital flows out, and introduce the tax system of foreign controlled company. We should affirm the time of income realization obtained by foreign controlled company according to the checked and calculated method in the accounting system. On cooperation of international taxation, when we are negotiating and signing taxation agreement, we should increase the special agreement of information exchange, perfect the investigation mechanisms of enterprises, and simplify the procedure of information exchange, so as to ensure that we can obtain various kinds of relevant materials in time. On tax administration, we should set up specialized agency for anti-tax-avoidance, improve auditor's quality, establish information database nationwide, realize information sharing, define the cooperation responsibility of the government, exchange control, every department of trade executive, assure tax authority's smooth development of anti-tax-avoidance.