Problems And Perfection In The Application Of The Rule Of Fault Offset In The Case Of Infringement Upon Minors

With the rapid economic growth in China in recent years,our country's economic exchanges with other countries in the world have become increasingly closer.As the global second-largest economic entity,the amount of multinational corporations in China appears explosively increasing in these years.Under the background of global integration,multinational corporations began to search for affiliates in areas with low tax burden worldwide in order to save transaction costs and achieve profit expansion.In recent years,the means by which multinational corporations use international offshore land for tax avoidance have been constantly updated.This not only seriously erodes the tax base of residents and causes capital loss,but also infringes the sovereignty over the tax collection and management of various residents and increases the number of residents' tax collection and management difficulty.In 2012,the New York Times published a large version of Apple Inc's news of tax avoidance through international tax planning and analyzed its tax avoidance means.Since then,the offshore company's tax avoidance model has entered the center of the international tax avoidance stage and has begun to attract the attention of countries around the world.The global anti-tax avoidance cooperative action is closer and closer and China also actively participates in it.As the largest foreign direct investment importing country,China must take the initiative to fight against tax avoidance by multinational corporations.There is a large part of the international capital of tax avoidance,including offshore areas,where capital flows to foreign direct investment by Chinese enterprises.For example,Alibaba,China's most well-known online e-commerce marketing company,has registered subsidiaries in the Cayman Islands.However,judging from the current situation,the relevant legal system of China's tax laws is still not sound enough,and many tax-related provisions are still relatively indistinct and not in details,and it is difficult to adapt that China's rising economic situation.At the same time,from the perspective of timeliness,China's tax legislation system is more rigid and outdated,especially in the era of digital economy,tax collection forms are diversified.China's current tax legislation against the international tax evasion related regulations is difficult to meet the current needs of the collection and management practices,because the practice guiding significance is weak.In terms of logical structure,this article first defines what is an offshore company and its defining criteria.At the same time,based on the definition of offshore companies at home and abroad and the experience of offshore companies for many years,it summarizes the four characteristics of offshore companies.In the second part of the article,the article gradually introduces several international tax avoidance measures that are commonly used worldwide,mainly including the abuse of taxation agreements for international tax avoidance,the use of transfer pricing methods for international tax avoidance,and the use of capital weakening for international tax avoidance measures;in the third part,this article choose to analyze the United States,the United Kingdom,Australia,and the International Organization for Economic Co-operation and Development(OECD)'s legislative practices on offshore companies and summarise experiences to highlight the key points.In the fourth part of the article,the paper analyzes the China's anti-offshore international tax avoidance legislation current situation and inadequacies;in the last part of the article,the author puts forward his own suggestions for the inadequacy of China's anti-offshore international tax avoidance legislation.The purpose of this article is to highlight the severe situation of China's current anti-international tax avoidance,and through horizontal introduction and comparison,learning from other developed countries' excellent experience in anti-international tax avoidance legislation.It is hoped that it can point out that China's anti-tax avoidance system where needs to be improved and give our recommendations in order to contribute to the anti-tax avoidance business in China by comparing the existing legal system in other countries with China's tax system.