Research On Tax Avoidance Of Foreign Investment Enterpirses In China

Since the reform and opening, China’s economy has been rapid development.Especially with the deepening of the participation in economic globalization, ourcountry has become the attention of the world’s economic power. In this process, theforeign investment enterprise to promote the national economy cannot be ignored.Although the foreign companies are actively promoting the development of ourcountry’s economy, the problem of tax avoidance that they brought has been more andmore significant. This not only caused serious damage， but also destroyed thefairness of the economic market and hindered the steps of strengthening theconstruction of the socialist market economy for our country.Make the analysis of the cause of tax avoidance and the means and mechanismof tax evasion can fundamentally prove up the problem. This has importantsignificance for how to effectively guard against tax avoidance. So this paper enforcestheoretical research, and combines with the analysis of the tax legal system and thestatus of anti-tax-avoidance work, trying to provide theoretical basis and advice forthe work of tax department.Chapter1of this paper mainly introduces the topic significance, article mentality,research methods, innovations, and the research status of the scholars at home andabroad. The basic concepts that involved in the paper are also defined.Chapter2makes the basic theoretical analysis of the tax avoidance andanti-tax-avoidance. At first, make the analysis of the cause of the tax avoidanceproblem, how to judge the tax avoidance and the harm of it. Then introduce the basictheory of anti-tax-avoidance and the content of management. At last, discusses how tochoose the optimal strategy when the taxpayers and the tax authorities are under theimperfect information by the method of game theory.Chapter3is analyzing the current situation of tax avoidance in our country. Atfirst, affirms the positive role of the foreign investment enterprise and the presentsituation of development in our country. Then not only analyses the reason forchoosing the motivation of tax avoidance by combining with the relevant policy of taxlaw for foreign companies, but also introduce and illustrate the common methods oftax avoidance for foreign companies. At last, analyses the damage of tax avoidance byforeign companies.Chapter4is analyzing the current situation of anti-tax-avoidance in our country.At first, summarizes the anti-tax-avoidance rules of current laws and affirms the present achievements of anti-tax-avoidance work. Then points out the shortcomings inthe anti-tax-avoidance measures and put forward corresponding suggestions.The chapter5points out the problems in the anti-tax-avoidance work by standingon the overall perspective, and gives the suggestions from the aspects of legislationand practice that hoping to provide reference for the improvement of theanti-tax-avoidance work.