Research On The Countermeasures Of "Going Global" For Chinese Enterprises Under The New International Tax Avoidance Regulations

With the major adjustments and changes in the world economic structure,China timely proposed a blueprint for the development of the “Belt and Road” initiative,focusing on interconnection,deepening pragmatic cooperation,and achieving mutual benefit,win-win and common growth.In this context,more and more Chinese enterprises Taking the "Belt and Road" as an opportunity to implement the "going global" development strategy,enterprises are constantly facing new development opportunities and challenges in the process of international growth.International tax havens have brought significant results to the international taxation activities of multinational corporations.Therefore,many “going out”companies have adopted international tax havens as their pedal for international operations,but related economic activities have caused huge impacts on the tax benefits of various capital source countries.In response,major countries in the world and international organizations have introduced corresponding anti-tax avoidance measures to combat transnational corporations' tax evasion through international tax havens and safeguard their tax sovereignty.This article explores the new rules for international tax havens,such as the CRS Common Reporting Criteria and the Tax Essence Economic Substantive Act.Through theoretical analysis and case analysis of companies and governments,this article studies the new rules of international tax havens for "domestic enterprises" under the "Belt and Road" initiative.The corresponding impact of "going out" international operations,andfrom the perspective of taxation,we propose corresponding countermeasures to the corresponding tax policies of our government and international operations of enterprises.This article analyzes the specific content and impact of the CRS common reporting standards and tax-free economic substantive bills under the new international tax havens regulations,and combines the current “going global” development of enterprises under the “ Belt and Road ” initiative in China to target international tax havens.The new local regulations elaborated the impact of Chinese enterprises' "going global".Based on the experience of Chinese companies in Haidilao's international development,analyze the possible impact of the new international tax haven regulations on it,and make relevant impacts more vivid,concrete,and understandable through specific case analysis,corporate structure identification,and risk assessment.It is convenient for "going global" enterprises to draw lessons from their international operations.As the leader of the international tax system,the United States provides relevant lessons for the government to help companies "go global" and the international development of companies on the basis of a full analysis of the US tax bill and Trump tax reform.Finally,by integrating the actual case base of “going global” enterprises and foreign governments,and from the direction of the government and enterprises,we propose corresponding countermeasures for Chinese enterprises “ going global” under the new international tax havens,so that China 's better construction and development of the “Belt and Road” ".