Research On Anti Tax Avoidance Management Of Transfer Pricing In Our Country Under The Background Of BEPS

With the development of economic integration,multinational corporations in the world of international tax avoidance behavior is rampant,the tax base erosion and profit transfer is a common problem for national governments,including transfer pricing is one of the commonly used ways multinational tax avoidance.The transfer of profits to tax havens by transnational corporations has seriously disturbed the order of fair competition in the world market,and has violated the interests of many countries,which has attracted wide attention from all sectors of society.In recent years,China's foreign investment has increased greatly,and more and more multinational companies have entered our market,and the problem of transfer pricing has become more and more serious.The transfer pricing of transnational corporations not only erodes our tax base,but also violates China's tax sovereignty,and also has negative impact on the development of local enterprises.Therefore,the BEPS action plan led by the G20 is being closely developed in China.In the context of BEPS,this paper studies the problems arising from the anti-tax avoidance management of China's transfer pricing,analyzes the common tax avoidance methods of transnational corporations,and gives reasonable countermeasures and Suggestions.Based on the transfer pricing theory in BEPS background,this paper further studies the implementation of the BEPS action plan in China,and the current situation of the current transfer pricing and tax avoidance management in China under the influence of BEPS.Therefore,it is concluded that the transfer pricing tax avoidance management in China has achieved some initial results in the context of BEPS,but some deficiencies still exist.After that,some Suggestions have been put forward on the improvement of transfer pricing in China according to the shortcomings mentioned above.