Influence Of BEPS Action Plan On China's Customs Valuation And Its Countermeasures

With the further deepening of market opening degree,,the proportion of foreign investors in China's market continues to increase,continues to inject new blood for our economy to increase vitality.However,it can't be ignored that,as a source of income,China does not enjoy the appropriateness of the distribution of profits in transnational corporations,which is undoubtedly the irrational occupation of our interests,and the most common way to achieve the transfer profits is the way of transfer pricing.The Multinational companies to implement the transfer pricing behavior for our country,the tax point of view not only eroded the corporate income tax base is also the impact of the customs tax base.In the BEPS action plan since the introduction of the public for the double taxation led to the loss of tax revenue reached an unprecedented height,based on the above background,China's customs should also take timely measures to increase the transfer pricing of multinational companies to strengthen supervision and combat Strength.However,the long-term customs of the transfer pricing issues are relatively simple and relatively lagging behind,BEPS action plan specific norms will be China Customs continue to improve the relevant laws and regulations of good examples and referenceThere are six chapters in the paper.In the first chapter,the paper introduces the background and significance of the paper,summarizes the literatures of domestic and foreign customs valuation,transfer pricing and BEPS action plan,and embody the main methods and innovations of the paper.The second chapter introduces the transfer pricing.The fourth chapter introduces the coordination of the transfer pricing and the customs valuation of different countries and economic organizations.The fourth chapter introduces the similarities and differences between the two countries and the economic organizations.;Chapter 5 for different BEPS action plan,analysis of its impact on China's customs valuation mechanism;Chapter 6 of the final proposed to improve the customs valuation of the countermeasures and suggestions and summarize the inspiration.