Research On Anti-tax Avoidance Of Multinational Corporations Of China Under The Background Of BEPS

The tax avoidance behavior of multinational companies is widespread in the world,and the tax avoidance methods of multinational companies are constantly changing,which seriously affects the tax revenue of the host country,which requires countries to continuously innovate anti-tax avoidance methods and optimize anti-tax avoidance audit procedures.Because TNCs operate worldwide,they use the information asymmetry deficiencies in anti-avoidance investigations in various countries to transfer profits to other countries to achieve tax avoidance.This requires that all countries in the world should strengthen cooperation,promote the full exchange of anti-tax avoidance information,jointly crack down on the anti-tax avoidance behavior of multinational companies,and achieve fair competition in the world market.In 2019,China’s tax department accepted 72,600 anti-tax avoidance audit cases,and the total contribution of anti-tax avoidance tax reached 64.634 billion yuan,and the number of both showed an upward trend,which shows that tax avoidance by domestic enterprises is very common,and the anti-tax avoidance work of the tax department is still difficult.Taking BEPS as the background,this thesis discusses the tax avoidance problems of multinational companies in China,analyzes the problems and challenges in China’s anti-tax avoidance work,and finally provides some reasonable policy suggestions for China’s anti-tax avoidance practice.This thesis first explains the background,main contents and implementation of the BEPS action plan.Secondly,this thesis uses statistical analysis method,comparative analysis method,qualitative analysis method and quantitative analysis method to analyze the current situation,causes and methods of tax avoidance of multinational companies in China,and at the same time,taking company A of multinational companies in China as the research object,the tax avoidance method is weighted by entropy method to determine its main tax avoidance method,which provides better persuasion for the analysis of China’s anti-tax avoidance problems and relevant suggestions.This thesis also describes the reality of anti-tax avoidance in China’s tax department,and analyzes the relevant tax avoidance policies and laws and regulations,from which it can be seen that China attaches importance to and cracks down on international tax avoidance.Third,this thesis uses relevant data analysis to analyze China’s shortcomings in antitax avoidance work and external challenges,such as insufficient investment in information infrastructure.Finally,this thesis analyzes the specific practices of the United States,the European Union and the OECD in transforming the results of the BEPS action plan,learns from the useful anti-avoidance experience of the United States,the EU and the OECD,and puts forward relevant anti-avoidance policy suggestions according to the latest situation of China’s anti-avoidance work.In view of the problems faced by China’s anti-tax avoidance,this thesis puts forward relevant policy suggestions on the tax avoidance of multinational companies in China from the three levels of domestic system,domestic policy implementation and international coordination.From the perspective of the domestic anti-tax avoidance system,the government should clarify the tax jurisdiction in the digital economy,improve the anti-tax avoidance audit mechanism,and ensure transparency;from the perspective of domestic policy implementation,the government should improve the anti-tax avoidance information technology foundation,strengthen the allocation and training of anti-tax avoidance talents,and optimize the anti-tax avoidance work procedures;from the perspective of international coordination,the Chinese government should strengthen tax cooperation with other countries or regions in the world and improve international tax treaties.