Prevention Of Cross-border Tax Avoidance For Non-resident Enterprises In China

With the deepening of economic globalization,goods,capital,labor,technology,etc flow rapidly around the world.For the sake of maximizing their own interests,transnational corporations have taken advantage of taxation and management differences in various countries to conduct various kinds of global tax avoidance planning.This kind of tax avoidance has eroded the tax base of the sovereign state,damaged the tax revenue of the sovereign state,violated the principle of fair tax,hindered the rational allocation of resources around the world,and led to the conflicts of financial interests of all countries.This issue has caused widespread concern among tax authorities,multinational corporations and intermediaries all over the world.The financial and tax scholars,tax departments and world organizations in various countries conducted extensive research for several decades and are still constantly expanding and deepening their studies.At the same time,along with the continuous deepening of China's foreign trade and economic cooperation,the continuous improvement of the level of opening up,and the sound transformation and development of China's economy,the total tax revenue of the tax department of the whole country has maintained a steady growth.The tax revenue of non-resident enterprises in our country has also maintained a rapid growth.When the tax revenue of non-resident enterprises accounts for more and more of the total tax revenue,the issue of tax avoidance becomes more and more prominent.It is urgent and necessary to study the scientific management of non-resident enterprises and their tax avoidance.For China's tax authority,how to improve the non resident enterprise tax system,improve the non resident enterprise management mechanism,increase the non resident enterprise management,improve the non resident enterprise management level,effectively deal with non residents tax avoidance has become another major topic urgently need to be resolved.This article takes the non-resident enterprises in our country as the research object and the typical case analysis to comprehensively analyze the status quo,deficiencies and causes of tax administration of non-resident enterprises in our country at present,especially the non-resident tax avoidance issues and proposes to further improve the non-resident tax law system,Improve non-resident enterprise tax collection and management recommendations.This article begins with theoretical research,introduces the background of the times,the economic and fiscal environment,domestic and international research status.This article summarizes the key points of non-resident enterprise tax management,compares the similarities and differences between domestic and foreign non-resident enterprise management,compare and analyze the tax avoidance of resident enterprises and the tax evasion of non-resident enterprises.Immediately after entering the case study,it first introduced the current status of tax-related management of non-resident enterprises in China,the current status of tax-related regulations,and the status of tax avoidance issues.Then through in-depth analysis of three typical cases,to further explore the ways and ideas of tax avoidance for non-resident companies.From the aspects of regulations and management,it reveals the problem of tax avoidance for non-resident companies.A detailed analysis of the root causes,manifestations,and impacts of these issues was conducted.Finally,it proposes countermeasures for tax avoidance of non-resident enterprises.On the one hand,it improves and perfects the tax legal system of non-resident enterprises;on the other hand,it proposes specific countermeasures from the perspective of tax collection and management of non-resident enterprises:First,to establish a coordination mechanism both inside and outside agencies and improve the regulatory system for corporate information disclosure;second,to improve the specialized construction of the collection and management team;third,to intensify the risk management of grading and classification;fourth,to improve the standardization of the management system;and fifth,to enhance the management platform information Sixth,the rational use of international tax information exchange.