The Analysis And Countermeasure Research On Tax Avoidance Of Multinational Corporations In China

With the continuous strengthening of global connectivity,multinational companies are playing an increasingly important role in the global economy.However,while driving the global economy,multinational companies have repeatedly adopted various means to avoid tax,which severely infringed on the tax sovereignty and tax profits of all countries.Currently,governments around the world have made tax abstention on tax avoidance of transnational corporations the most central issue in tax work.China began to pay attention to this problem in the 1980 s.After more than 30 years of continuous research and fermentation,it has been in the forefront of research on international tax avoidance.However,due to the short period of research and the limitations of various aspects,the counterbalance of tax avoidance by multinational companies is still insufficient.Therefore,it makes a lot of sense to make a constructive comment on the tax avoidance of transnational corporations and to put forward some constructive Suggestions.Thus,the author believes that it is very important to study the tax avoidance behaviors of transnational corporations and put forward some countermeasures that can be used for reference.In this paper,the author by using normative analysis and empirical analysis,historical analysis and comparative analysis,theoretical research combined with case analysis,the multinational corporations in China tax avoidance phenomenon,methods,influencing factors,and the present situation of our anti-avoidance one by one,at the same time fully analyzes the present existing limitations in respect of taxation regulation,then respectively for the control and the control of our country multinational tax avoidance suggest to be more perfect.In this paper,the phenomenon scholars only pay attention to the traditional transfer pricing tax avoidance while ignoring other ways of tax avoidance,only pay attention to tangible assets while ignoring the limits of the research of the intangible assets in the past has been changed.In the view of the characteristics of diversity,compiexity and flexibility of the ways of tax avoidance exploited by multinational corportions in china,and combining with cases in work,the explores and studies all the ways of tax avoidance.Full text uses tax evasion phenomenon as the breakthrough point of the research,and then use all kinds of research methods,follow "analyze the objective existence,analytic form of tax avoidancetax avoidance,based on the influence factors of tax,tax in our country the limitations of law regulation and perfect" the train of thought,and its excellent from cause to effect,gradually and systematically carries on the discussion and research.