Hunan Foreign-funded Enterprises Avoidance Phenomenon And Countermeasures

Since the reform and opening up of international capital to invest in China on the one hand showing increasing trend year by year, while financial losses are staggering. The nature of this phenomenon is that some foreign-invested enterprises for the purpose of maximizing the pursuit of economic interests through a variety of trading arrangements artificially create false losses, so as to avoid the collection of state taxes. According to a sample estimate, China's foreign tax evasion a year the amount of up to 300 billion yuan, a serious infringement of our sovereignty over taxation. Tax avoidance and anti-avoidance game, has truly exists in the area of tax administration, Hunan Province, to the tax collection has brought serious challenges. How to deal with rampant tax avoidance behavior of foreign-funded enterprises to implement more effective anti-avoidance measures to raise the overall level of work in Hunan's anti-tax avoidance, tax management has become urgent to solve.In this paper, the background and the reality of the status quo at home and abroad introduce anti-avoidance study start, clearly defined the concept of tax avoidance, and tax evasion has done a study to determine the standard; by analyzing foreign-funded enterprises in Hunan related financial tax data and a true place in Hunan Province Typical tax avoidance cases, explore the discovered foreign-funded enterprises in Hunan main ways and means of tax avoidance; work experience abroad, many of the anti-avoidance, in introducing the United States, Britain and Japan, based on the experience of developed countries come to work on the development of Hunan Province, a meaningful anti-avoidance experience; according to advanced theory and experience of developed countries and the status of work in Hunan anti-avoidance, Proposed anti-avoidance response in Hunan Province and measures.