The Legal Problem Research Of Anti-international Tax Avoidance

In recent years, the phenomenon of tax avoidance becomes more and more serious especially in the field of International tax. The means of International tax avoidance is used widely, the scale of its activity is bigger and bigger, the fight between international tax avoidance and Anti-tax Avoidance is becoming increasingly fierce. The international tax avoidance job is a long way to go, we must insist and complete it,any country’s tax system has loophole、special case and defects, Only in found that, research, perfect, and make up the deficiency in the practice process, it can ensure the state’s tax source. The paper firstly analyzes the concept of international tax avoidance, its characteristics and the main kinds of tax avoidance in multinational taxpayers and then reveals the necessity of the international tax avoidance. Once again, China was introduced in the international tax avoidance aspects of the present situation of international cooperation, and analyzes its shortage and perfects them. At last, contrast our country and the main developed countries on the difference between the concrete measures of tax avoidance and the shortage of our country, puts forward new idea and direction for future expansion to the international tax avoidance work.The article divides into four chapters. The first chapter divided into three parts. The first part of this paper introduces the international tax avoidance and the international anti-tax avoidance. Then a concrete analysis of the international tax avoidance means oneness with the need for international cooperation, and the international tax avoidance of the legal characteristics of target clarity. The second part introduces the international multinational taxpayers’tax avoidance of the four main ways. The third part of the concrete analysis of the international tax avoidance of harmful effects, points out the necessity of the international tax avoidance. The second chapter includes three parts, the three main parts for the taxpayer on multinational international tax shelter; more lists the main developed countries in the world of the advanced experience. In the first part of the multinational taxpayers to use tax avoidance tax avoidance, for the United States, Japan and Australia in controlled foreign company introduces the advanced legislation; In the second part of the associated enterprise of transfer pricing between tax avoidance, for the United States, Canada, Japan, Germany and other countries the advanced experience are introduced; The third part of capital for taxpayers weakening means tax avoidance, introduced the world to the main principle of regulation. This part of the presentation for the below to perfect our related legislation do twisted. In the third chapter on the world of the regional and international tax avoidance of regional international cooperation aspects of the situation, then pointed out that our country in international cooperation of the status quo and the deficiency, finally from the perfect existing bilateral international tax agreement and establish an international tax avoidance regional cooperation legal mechanisms, explore the China international cooperation against international tax avoidance. The fourth chapter points out, although our country’s new enterprise income tax has made a lot of improvement in the international tax avoidance aspects, but because our country in economic transition and the background of economic globalization, law is existence of loopholes. So, introduce the present situation of our country’s unilateral international tax law regulation, then Learn from the legislative experience of developed countries in the world to analyze and perfect our country’s international tax avoidance legislation.