Research On Tax Avoidance Of Foreign-Capital Enterprises In China

Since China's reform and opening up,"go out" and the combination of the strategy of "introducing" effectively pushes the inflow of foreign capital,technology and talents,encouraging foreign companies to use international advantage development vigorously,the increasing number of foreign companies to China's economic development has injected new vitality and it plays an important role in China's rapid economic growth.However,the diversification of enterprise organization also brings a new problem to China-tax avoidance,tax avoidance has led to a large loss of tax revenue in China,which violates the principle of fairness of tax system in China and hinders the progress of China.With the rapid development of economic globalization,tax avoidance and anti-tax avoidance have become very worthy of research.The research on the causes,methods and mechanism of tax avoidance is conducive to the vigorous anti-tax avoidance work in China,the tax reform in China,and the cooperation between countries around the world.This article from the "economic man" hypothesis theory,game theory,principal-agent theory and system theory,to explore the theory basis of tax avoidance and anti-avoidance,for the study of tax avoidance and anti-avoidance issues related to lay a theoretical foundation,provides the research methods.Based on the analysis of the current situation,this paper uses a large amount of data and cases to describe the current situation of tax avoidance in China from the perspectives of enterprise development,objectivity,regional distribution,causes,common methods and hazards.Discussion the status quo of China's anti-tax avoidance,summarizing the anti-tax avoidance work and effectiveness in China,and elaborate the problems still existing in anti-tax avoidance.On this basis,the basic tax avoidance and anti-avoidance game model is set up,gradually introducing on variable to the analysis of tax avoidance and anti-avoidance in introducing costs,fines and probability,the participants of various behaviors and interactions,find the game equilibrium,and point out that improving the efficiency of inspection,broadening the scope of anti-tax avoidance,improving the tax administration and increasing the penalty of tax avoidance play an important role in combating tax avoidance.At the same time,summarizes the measures taken by the United States,the European Union and Japan in the fight against tax avoidance,summarizes the international experience and the enlightenment to China.Finally,according to the results of the model and the international experience,put forward to perfect the tax legal system,enlarge the coverage of anti-avoidance field,strengthening the management of anti-avoidance,optimization of the tax service level,deepening the anti-avoidance investigation and strengthen the cooperation between countries.