Study Of Tax Avoidance Legal Issues Of Foreign-invested Enterprises

Tax avoidance has always been a major problem what is needed to be solved urgently in each countries. Today, the tax avoidance and anti-tax avoidance has become a major issue about the tax law. In the context of economic globalization, as China's opening up and the rapid development of socialist market economy, the tax avoidance issue of foreign-invested enterprises has become more and more prominent. The situation what they use the price transferring, capitalization thinning, tax haven, abuse of tax treaties and e-commerce in avoiding the tax is becoming increasingly serious. The case brings China'tax collection a severe challenging, and it results in the decreasing of country financial revenue, affecting the fair competition among enterprises, worsening the country's investment environment.As China's reform and opening started lately, the work of anti-tax avoidance is still in the initial phase. There is a gap between China and the developed countries both in the legislative or judicial practice about the tax avoidance, and the anti-tax avoidance work needs to be further improved. China should learn from the experience of Western anti-tax avoidance based on the actual situation of our country, improve the regulation of anti-avoidance legislation, strengthen the tax collection, increase the anti-avoidance efforts, and gradually set up a strict monitoring system of revenue to ensure our economic interests are maintained and the economic order is more stable. The article discusses the solutions of this problem systematically. Judging from the article structure, the first chapter of the article analyses the basic theory of tax avoidance, and the causes and means of foreign-invested enterprises'tax avoidance. First, the article analyses the nature and related concepts of tax avoidance based on the definition of it, and elaborated on the basic theory of tax avoidance. Secondly, the article also analyses the causes, characteristics of tax avoidance and the main ways and means of it by using of large amounts of data on foreign-invested enterprises in China.The chapter II deeply analyses the international anti-avoidance measure of foreign-invested enterprises. The article attempt to provide reference experience for the establishment of anti-avoidance of our country by examining the developed western countries'tax system of anti-tax avoidance (including the tax system of transfer pricing , tax havens, thin capitalization and preventing the abuse of tax treaties, etc.).The chapter III interprets the contemporary situation and problem of anti-tax avoidance of foreign-invested enterprises in China, and proposes some suggestions. And on the base of pointing out that the anti-tax avoidance legislation and practice in China is started lately, the incomplete tax system, the lacking of knowledge on the anti-avoidance tax system, the implementation of adequate intensity, the talent shortage, and the uniform of tax audit issues, the article also proposes the solutions and countermeasures of anti-tax avoidance of foreign-invested enterprises such as improving a set of tax legislation, improving anti-avoidance tax system, strengthen tax collecting, raise the awareness of the work of the anti-tax avoidance, active the regulation of international tax cooperation, etc.