Research On Anti-tax Avoidance Of Multinational Company Transfer Pricing-based On Customs Valuation

The accession to WTO deepened our economy internationalization as well as the development of foreign trade economy.Foreign enterprises,especially multinational company has taken a great part in our tax revenue.Multinational companies try to avoid tax including tariff tax by using transfer pricing.The transfer pricing and tax avoidance problem of multinational companies has become serious.Customs valuation plays an important role in anti-tax avoidance about transfer pricing in customs.In recent years,Chinese customs have taken a lot of research on this question.However,due to the complexity of the transfer pricing and the rapid change of the situation,there is a certain difficulty in customs valuation about transfer pricing,the lack of legal system and immature valuation technology also leads to poor efficiency of valuation against transfer pricing and tax risk.It is not only an important mission but also an urgent problem to be solved in customs valuation to strengthen customs anti-tax avoidance work,improving the efficiency of price management of multinational corporations,and guard against the loss of national customs duties.Start from the concept and the basic theory of multinational transfer pricing,this paper analysis the respective characteristics and method of both multinational transfer pricing and customs valuation,as well as the function of customs valuation in the role of anti-tax avoidance of transfer pricing.Based on the practical experience in recent years,the author analysis the present situation and main problems of customs valuation of the anti-tax avoidance in multinational companies,and put forward some feasible suggestions and countermeasures.The author also analyzes a real case of the local customs in order to provide some experiences for reference.