Research On Tax Avoidance Of Multinational Corporations By Transfer Pricing In China

At present,China's economic strength is increasing day by day,and the pattern of opening to the outside world is gradually expanding.In this context,many multinational corporations have come to set up subsidiaries in China,and they intend to seize the initiative in market competition.In order to evade tax revenue and seek more economic benefits,some of the transnational corporations in the country may obtain legitimate income,and secretly transfer it abroad by way of the transfer pricing.To circumvent the supervision of the relevant departments,multinational companies by the abuse of tax evasion means,may violate China's tax principle,tax regulations and China's economic interests.Therefore,it is imperative to crack down on the transfer pricing behavior of transnational corporations in China.The paper studies the transfer pricing behavior of transnational corporations as the research object,and examines the shortcomings of the current work of Customs valuation.This will not only help to make up for the shortcomings of the current work of customs valuation,but also put forward some effective measures to prevent the transfer pricing of transnational corporations,so as to effectively prevent their tax evasion.This study is divided into five chapters.Chapter 1 briefly introduces the research background and significance,the literature and theoretical basis,research ideas on some famous scholars' minds,and also expounds the research contents,methods and contribution.Chapter 2 defines the concepts of Customs Valuation and valuation methods and multinational transfer pricing objectives,characteristics,style and other related theories.Chapter 3 introduces status of multinational corporations in China,the current work of China's customs regulatory authorities on transfer pricing.Chapter 4 is the case analysis,mainly through the analysis of specific cases,summing up the transfer pricing under different situations,and how should the relevant departments choose the most reasonable valuation method according to the changing circumstances.Chapter 5 puts forward some concrete solutions to the existing problems of Customs Valuation in China.