China's Crossborder Enterprises Tax Avoidance And Regulation Measures

Since the policy of reform and opening up in China, wholly-foreign-owned enterprises have made positive contributions to the development of our country's economy. However, their problems of tax avoidance are getting more severe, which greatly damage the revenue profit and fair tax environment of our country. How to prevent the china's crossborder enterprises from avoiding tax effectively is an urgent problem. It is also quite a difficult problem. The scale of tax avoidance of China's crossborder enterprises is first analyzed. From investors'angle, the reasons of succeeding in avoiding tax and ritual ways of tax avoidance of China's crossborder enterprises are analyzed in this paper, especially the tax avoidance of transfer price and electronic commerce. From superintendents'angle, the management situations of tax avoidance and the adjustment way of transfer price are introduced, of which the principle, present situations and implementation problems of the appointment fixed price are analyzed emphatically. At the same time, from the aspects of tax law, preferential policy and tax administration, the insufficiencies which exist in the management work are further analyzed. Through the analysis of the present situations, reasons and management flaws of tax avoidance, the management countermeasures of tax avoidance that benefit to the investors, the investment countries and invested countries are proposed. Moreover, the solutions of tax avoidance management are proposed from the three aspects in consummation of tax system, transformation way and policy guide. Mainly through the methods of data analysis, comparative analysis and so on, the present situations in the contrast of tax avoidance and instead tax avoidance are explained in the paper. The reasons, the development tendency and the management loopholes are analyzed. On the basis of the elementary theory of china's crossborder tax avoidance and a set of measures that have already been formed gradually in the international society, the feasible countermeasures of tax avoidance management are inquired.