Research On The Legal Regulation Of Tax Avoidance For Foreign Enterprises

Due to the lack of extension of tax law,the protection of private property and the natural tendency to avoid harm and benefit,tax avoidance has been a serious economic problem that has been plagued by various countries and Ruling class.Modern tax avoidance is usually carried out under the legal conditions,but with the frequent flow of international capital,the harm of tax avoidance has been experienced by all countries.The US is losing over one hundred billion a year from international tax avoidance,and Britain is losing almost 100 billion pounds a year,and China is no exception.According to the statistics of the Ministry of Commerce,the amount of tax loss caused by tax avoidance by foreign enterprises in China is about one hundred billion RMB a year,so anti-tax avoidance against foreign enterprises has become one of the important work arrangements in the tax economic process of all countries.In the history of anti-tax avoidance,European and American countries were the first to counter tax avoidance,but even so,European and American countries also experienced a change from the protection of personal property to the determination of anti-tax avoidance.Since the 1960 s,the European and American countries decided to regulate the abuse of the law to form the freedom of tax avoidance because of the prevalence of tax avoidance which hindered the economic reconstruction of the countries after the economic crisis.Over the past half century,the rich anti-tax avoidance experience of European and American countries is embodied in the rigorous anti-tax avoidance system,rigorous anti-tax avoidance procedure and rich international tax cooperation.As for the ever-changing economic situation and endless anti-tax avoidance measures,the theoretical and practical circles have never stopped studying the issue of anti-tax avoidance.The research on anti-tax avoidance by most scholars is usually based on the concept and basic attributes of tax avoidance,the subject of anti-tax avoidance,the main means of tax avoidance,the establishment of anti-tax avoidance clause and the identification standard of anti-tax avoidance.I hope that by classifying the subject and object of tax transfer of foreign enterprises,I can summarize the corresponding characteristics of tax avoidance methods of different transfer modes,the reason for this is to see through the performance of tax avoidance means of different types of tax avoidance behavior and operational characteristics.After the analysis,can be targeted to different types of tax avoidance means analysis,the corresponding foreign enterprises anti-tax avoidance way.In the final analysis,the focus of the anti-tax avoidance work needs to be practical and operational,and I hope to combine the analysis of the tax avoidance means in this article with the enlightenment from the advanced anti-tax avoidance experience abroad,this paper puts forward some practical suggestions on how to improve the anti-tax avoidance work of foreign enterprises in view of the two transfer ways of subject and object of Taxation.