A Study On The Administration Of Tax Source From Multinational Corporations Investing In China

Tax source administration is the most important part of revenue administration. In the background of economic globalization, multinational corporations are characterized by complex organizational structures, advanced administration ideas, sound financial accounting system, and a comprehensive information administration system for cross-border transactions. With involvement of China in economic globalization, multinational corporations have become a special tax groups. Contrary to other enterprises, multinational corporations are difficult to manage in tax source administration because of their unique features. There are many theoretical studies about theory of the multinational corporations and revenue administration in our country. However, the administration of tax source from multinational corporations in China has not formed the theoretical system. As the number and scale of multinational corporations in China enlarging in recent years, our view of the administration theory of tax source from multinational corporations in China are relatively backward. In practice, there are also many problems in tax source administration.To the backdrop of economic globalization, this dissertation attempts to combine multinational corporations theory and revenue administration theory ,build on the theoretical framework of the administration of tax source from multinational corporations to invest in China. Based on the theory, the characteristics of the development of multinational corporations to invest in China and the successful international experience, this dissertation proposes some suggestions closely linked to China's national conditions to strengthen administration of the tax source from multinational corporations, explores the scientific, fine way of tax source administration.The dissertation is divided into seven chapters.Chapter I introduces the topics of significance, literature review and the structure of the present article.Chapter II introduces the concept and the scope of the study, then expounds the theory of administration of revenue from multinational corporations to come to China, Finally, studies the content, features and principles of the administration of the tax sources from multinational corporations in China.Chapter III analyses the background of economic globalization, the environment and the legal system at first. Second, introduces the conditions of economic globalization on the development of multinational corporations in China, then studies the tax authorities'and multinational corporations'needs of revenue administration system. At last, introduces the change of the tax source administration system in China.Chapter IV focuses on the study of transnational corporations tax psychological, internal pricing, investment, administration of the sources of financing such acts, proposes management measures for further improvement and lay a solid theoretical foundation.Chapter V uses information economics theory to analyse the important role of information management in revenue administration, undertake an analysis of the multi-agency relationship between multinational corporations and tax authorities, the tax organs, explore the establishment of an effective internal and external incentive mechanisms, and analyse the asymmetric information existed in tax authorities and agencies or in different countries.From the international perspective,chapter VI studies revenue management of the United States, Australia, Germany, Japan and Singapore, provide enlightenment of overseas advanced experience in tax administration of transnational sources in China.Chapter VII analyses the tax source administration measures and proposes some feasible and original suggestions that have the certain instruction significance to the management of tax source from multinational corporations in practice.