Reflections On Anti-tax Avoidance Strategies Of Cross-border Ttransfer Pricing Of Resident Enerprises In The New Era

With the tide of economic globalization,more and more cross-border enterprises use transfer pricing to avoid taxes and maximize their own profits,which seriously damage the tax interests of the host countries.At present,countries around the world are striving to improve their market attractiveness and international competitiveness of commodities,with a view to occupying a favorable position in the context of economic globalization and winning under the pressure of international tax competition.As a large market with a population of 1.4 billion,China is a powerful weapon to attract foreign investment.However,cross-border enterprises will use improper transfer pricing methods to evade China's tax revenue for the purpose of maximizing their own interests.Due to the fact that China's transfer pricing system is still in the stage of continuous improvement,the tax authorities have many problems in the policy implementation and reversal of the tax treatment system and management process of pricing,and it is difficult to adapt to the requirements of further cross-border development under further open conditions.In order to safeguard China's taxation rights and protect tax revenue,this paper studies the cross-border transfer pricing tax avoidance problem of resident enterprises in the new era.Through two typical cases,it shows the tangible asset transfer pricing and intangible asset transfer pricing of "two-outside" enterprises,respectively.After analyzing the case,it sums up the problems existing in the current anti-tax avoidance work,and considers the improvement of anti-tax avoidance strategy from the perspectives of legal system,anti-tax avoidance procedure,talent team and international cooperation,and adapts to the i "going out"strategy of Chinese resident enterprises.