Tax-based Erosion And Profit Transfer Tax Management Research

The tax base erosion and profit shifting(BEPS) refers to the use of tax differences in different tax jurisdictions and rules of mismatch of tax planning strategy, the purpose is to artificially create taxable profit "disappear" or to transfer profits to little or no substantive business activities of the low tax country(area), so as to reach or less to the purpose of the enterprise income tax. With few exceptions, most planning is legitimate. The current tax rules are to the entity economy environment based formulation, has been unable to adapt to the current cross-border business activities in the new situation of intangible asset and risk management is becoming more and more important, the BEPS tax planning with the characteristics of convenience. In this paper, based on the A city related tax collection data has carried on the concrete analysis to the tax base erosion and profit transfer. Through the selection of national and A city tax authorities to carry out anti tax avoidance and tax audit data, has carried on the comparative analysis. Combined with the theory of asymmetric information, the analysis of the classic case study of a number of A City, make the future face of the clarity. And for this problem from the practice of tax collection and management and proposes the Countermeasures of incentive compatible mechanism of tax authorities and transnational taxpayers, have a positive guiding significance for the practical work.The novelty of this paper has three aspects: one is based on the A related tax collection data has carried on the concrete analysis to the tax base erosion and profit transfer, make the future face of the clarity; two is combined with the theory of information asymmetry, incentive compatibility mechanism analysis of tax authorities and transnational taxpayers; three is for the information asymmetry between enterprises is the result of tax taxpayers tax contribution causes less, tax compliance is low, combined with the actual city of A, proposed the solution way, have a positive guiding significance for the practical work.