Foreign-invested Enterprises In International Tax Avoidance And The Improvement Of China's Anti-avoidance Legislation

With the rapid development of international investment, the problems of international tax avoidance becaome worse and worse. With a view to limit the international tax avoidance, almost all the developed countries are engaged in the legislation on limiting the international tax avoidance. Because of the short time of the open of our country, there are a lot of questions in the legislation on limiting the international tax avoidance.This article starts with the conception of the international tax avoidance, and analyzes the reason and main form of the international tax avoidance, and further point out the main disadvantage in the legislation on limiting the international tax avoidance: the existing anti-tax-avoidance clause only aims at the limitation on the fixed-price tax avoidance by the transfer of the affiliated enterprise abroad of multinational taxpayer, however, the tax avoidance in practice is various; the anti-international-tax-avoidance needs coordination and assisting of branch laws, but as part of income tax law, the existing anti-tax-avoidance clause belongs to the economic law. and the adjustment and regulation function is limited; the existing anti-tax-avoidance clause of the income tax law of foreign capital enterprise is not comprehensive, systemic, normative, practical, and the authority of foreign-related taxation law has not got the reasonable level.The above disadvantages make the anti-international-tax-avoidance activity fail to get the perfect result. The writer put forwards the legislation suggestions on improving the anti-international-tax-avoidance of our country to the question of legislation disadvantages and the main way of international tax avoidance by foreign capital enterprise in practice, and the successful experience of developed countries. Two aspects of the suggestions: one is to improve the national legislation on anti-international tax avoidance, and the other is to strengthen the protection on the taxation negotiation abuse. For the first, the writer thinks that: regulate the rate of capital and debt, amend the registration procedure of foreign capital enterprise, and...