Harbin State Taxation Bureau Research On The Countermeasures Of Preventing Tax Avoidance In Foreign Enterprises

Accelerating with the development of world economy globalization,the foreign enterprise in order to achieve the purpose of the group's profit maximization,the use of national tax system and management of the global tax differences and hole operation,this has seriously eroded the tax base of sovereign nations around the world,against the tax fair principle,disturb the order of the economic development.For this phenomenon,the international and domestic experts and scholars,and the tax authority management department has carried out positive theoretical research and practical exploration,and has made some achievements,such as 2015,the organization for economic cooperation and development(OECD)tax base erosion and transfer of profits(BEPS)plan was finally formed and released.But,compared with foreign enterprises tax avoidance behavior under the background of economic globalization is becoming more and more complex,hidden,changeable,theoretical research is still far behind the reality needs,there is a need improve tax collection and management and loopholes.Therefore,how to efficient anti tax avoidance foreign enterprise management is current urgent new task faced by the tax authorities.Based on the theory of the optimal tax collection and management,the new public management theory and the new public service theory,this paper studies the anti-tax avoidance management of Harbin IRS and finds out that the management has achieved certain results:the relevant laws system has been basically established,anti-tax avoidance management law;anti-tax avoidance of the organization has been basically built,to carry out anti-tax avoidance system;anti-tax avoidance work process has been basically established.But at the same time,anti-tax avoidance management work there are still inadequate organization,lack of work flow,incomplete information collection and other aspects of the problem,leading to foreign companies to avoid tax avoidance,foreign tax is difficult to be effectively maintained;The paper analyzes the new problems and new measures of foreign tax avoidance in the new situation,analyzes the problems of the anti-tax avoidance management of the tax authorities in depth,the lack of attention to the anti-tax avoidance,the lack of in-depth tax propaganda,and the lack of means for the use of science and technology.This paper puts forward some countermeasures and measures to strengthen the anti-tax avoidance management of foreig-related enterprises,including the optimization of anti-tax avoidance organization,the anti-tax avoidance organization,the anti-tax avoidance organization,the anti-Straighten out anti-tax avoidance work processes,improve the level of anti-tax avoidance information.