Research On International Tax Avoidance And Anti-tax Avoidance Strategies Of Multinational Companies In China

With the accelerating process of economic globalization,international cross-regional economies continue to grow and expand.Multinational corporations,as an international market-oriented and global profit-maximizing complex,continue to thrive in China,at the same time,both at home and abroad.Economic exchanges have become more frequent,and the transnational flow of international tax revenues,dominated by multinational corporations,has inevitably brought new problems.Multinational corporations hope to maximize their own interests through tax planning,achieve deferred taxation or tax reductions,etc.The tax authorities in China need to identify tax planning behaviors of multinational corporations,and they must protect the legitimate and legal tax deductions of multinational corporations.It is necessary to prevent transnational corporations from maliciously avoiding tax and thus harming China's tax rights and interests Therefore,the non-cooperative game formed between the tax planning of multinational corporations and the anti-tax avoidance of the tax authorities emerged as the times require,and it has become increasingly fierce.In view of the gradual increase in China's degree of opening to the outside world,the continued increase in the number of foreign-funded enterprises,and the continuous expansion of multinational companies,this paper attempts to identify the optimal solutions for tax avoidance and taxation departments' anti-avoidance games in multinational corporations in China and to guide multinational corporations.To avoid taxation,achieve healthy development,and promote overall economic growth in China,analyze and grasp the situation of anti-tax avoidance work in China,and actively explore and promote the unified and standardized anti-tax avoidance work mechanism for taxation agencies to strengthen the cross-border environment.Tax source management provides a good environment for economic development and improves the effectiveness of anti-tax avoidance work.This paper first introduces the background of the research,the significance of the research and the status quo of the research at home and abroad,and explains the basis of the topic selection and research methods.After that,the theoretical basis and related concepts of international tax avoidance and anti-tax avoidance are defined,and the causes and consequences of international tax avoidance are emphatically,The basic way,the difference with the international tax evasion and foreign anti-tax avoidance measures;Secondly,contact the actual situation,analyze the status of foreign investment in China and tax avoidance characteristics,list the anti-tax avoidance results,pointing out the existing problems and follow-This paper analyzes the influence of tax avoidance cost,investigation cost,anti-tax avoidance check rate and transfer pricing price fluctuation value on the decision-making of both parties,calculates the optimal solution when Nash equilibrium is achieved,and selects the effective example to carry out the model Finally,according to the above conclusions,combined with the current situation of anti-tax avoidance in China,we can draw lessons from the anti-tax avoidance measures of the United States,Japan and Germany,and make corresponding suggestions from the perspective of multinational corporations and tax authorities.