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The Existing Problems And Countermeasures Of International Anti-tax Avoidance Management In Harbin

Posted on:2019-04-14Degree:MasterType:Thesis
Country:ChinaCandidate:H YuFull Text:PDF
GTID:2439330572453671Subject:Public Administration
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From the reform and opening up to now,our country has been actively attract foreign investment.The arrival of the foreign investment brought new impetus to the economic development of our country,at the same time also brought some advanced technology and management experience.However,behind these positive factors,in order to pursue global profit maximization,some taxpayers take advantage of tax differences between countries and unbalanced regional development and other factors,transfer profits through malicious tax planning,avoid paying tax revenue,and damage China's tax rights and interests.Since the 1990 s,China's anti-tax avoidance management has been developing,and also achieved remarkable results.However,with the progress of globalization and the development of digital economy,the economic situation has changed.The anti-tax avoidance management model represented by the original transfer pricing has been hard to deal with the current tax avoidance problems.It is necessary for us to further discuss the existing anti-tax avoidance management model represented by transfer pricing on a new level.By referring to the mature experence of domestic and foreign anti-tax avoidance management,we should solve the existing problems in the field of anti-tax avoidance management,improve the level of anti-tax avoidance management and safeguard the national tax rights and interests.Based on the concept of tax avoidance and the basic theory of anti-tax avoidance,this paper analyzes the tax avoidance means of enterprises in combination with the current situation of anti-tax avoidance management in Harbin,and expounds the prominent problems in the anti-tax management.Based on the relatively mature experience of anti-tax avoidance management in China,this paper puts forward some ideas and Suggestions for imporving anti-tax avoidance management.
Keywords/Search Tags:international anti-tax avoidance, Base erosion and profit shifting, profit shifting, Tax transfer pricing
PDF Full Text Request
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