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BEPS’ Influence Research On China’s Tax Laws And Counter Measures

Posted on:2017-03-29Degree:MasterType:Thesis
Country:ChinaCandidate:J J CaoFull Text:PDF
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With the rapid development of economic globalization, in order to seek the global benefit maximization, transnational taxpayers using various tax means with the advantages of digital economy to shift profits to evade taxes,which eroded the tax base,violated the national tax sovereignty and also destroy the competitive environment of the taxation. At present, how to deal with the BEPS behavior of multinational corporations has become an important problem in the field of international tax.At present, the western developed countries have spent nearly a century to study the anti-avoidance activities of transnational corporations,which has achieved fruitful results. In the late seventy’s of the last century, our country also took participate in the anti-avoidance activities of transnational corporations actively. After thirty years’ exploration and research,Chinese international tax anti-avoidance rules and regulations has been gradually to keep up with the pace of the international legal rules and also establish relevant system in most areas.Because of the short time and the political, economic, legal’s limitations, our legal system of anti tax avoidance in China is still lack of systematic and practical.BEPS stepped up a challenge to traditional international tax law system in our country, therefore, Only do the depth research on BEPS and combined with the practice in our country,drawing some lessons from foreign advanced experience, which can truly come up with the effective suggestions.In this paper,there are theoretical analysis, case analysis, historical analysis and comparative analysis methods.It also analyzes the main means of the BEPS one by one and finds the deficiency of anti-avoidance system in our country.And meanwhile,we should draw lessons from the advanced experience of the United States and the OECD.Combined with China’s specific anti-avoidance conditions,I’m trying to establish an effective legal system to cope with the multinational companies’ BEPS problem,and finally put forward some relevant policies and measures.In addition, this paper changes the past way which only pay attention to the traditional way of transfer pricing tax avoidance in the field of international tax and ignore other ways of tax avoidance, considering the complex diversity and concealment of BEPS’ main means, and combined with the instance of the tax work,analysis the various main ways of transnational taxpayers BEPS. First of all, multinational companies use tax planning for international tax avoidance,which resulting in the BEPS.Then follow this route to study:"BEPS-analysis BEPS existence reason-present situation of China’s tax legislation system-draw lessons from foreign tax management experience-optimize the system of China’s tax legislation path".
Keywords/Search Tags:BEPS, transfer pricing, thin capitalization, controlled foreign corporation, anti-avoidance legislation
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