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Research On The Legal Regulation Of Tax Avoidance Of Transnational Corporations

Posted on:2022-01-30Degree:MasterType:Thesis
Country:ChinaCandidate:J LiFull Text:PDF
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With the development of international economy,multinational corporations have become an important economic carrier of international trade.The development of multinational corporations has played a positive role in promoting the prosperity of the world economy.At the same time,for the sake of maximizing their own interests,multinational corporations avoid international taxes through various tax avoidance means,resulting in a bad business environment and the loss of tax revenue in the world.The international tax avoidance of transnational corporations not only does great harm to China's economic order,but also brings economic losses and unfair market environment.It has been widely considered as an important strategic task for China's tax administration to strengthen the tax avoidance regulation and management of multinational companies.It is very important to keep up with the development of contemporary international tax avoidance regulation and improve the level of tax avoidance regulation and management in China.This paper first introduces the concepts related to tax avoidance,and through comparison to further understand the differences between the relevant concepts,that is,the similarities and differences between the three tax behaviors of tax saving,tax avoidance and tax evasion,and introduces the two main bodies of tax dispute cases(tax authorities and taxpayers).This paper analyzes the causes of tax avoidance of multinational corporations from both subjective and objective aspects,and then analyzes the harm of tax avoidance of multinational corporations and its main tax avoidance methods,so as to explain the necessity of tax avoidance legal regulation construction.Despite the rapid development of China's tax law in recent years,it will still face many difficulties.At present,the provisions on tax avoidance in China's tax law are relatively loose.There are laws,administrative regulations and departmental rules,and a relatively perfect system has not yet been formed.There are contradictions between some legal provisions,and there are legal gaps in the burden of proof and the standard of proof for tax avoidance,which is not conducive to the popularization of the tax law,and taxpayers pay taxes according to law.This paper introduces and analyzes the advanced experience of foreign countries by using the method of comparative study,and puts forward some suggestions to improve the legal regulation of tax avoidance in China.
Keywords/Search Tags:tax avoidance, reasonable business purpose, economic essence, burden of proof, standard of proof
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