The Research Of China International Anti-tax Shelter Policy

After our country enters WTO, economy has changed from limitedly opening into omni-directional, multi-level opening, and been incorporated to the world integration process. While the increase number of transnational taxpayers day by day and the different tax systems among countries has offered the condition for people to evade payment of duty internationally. This kind of evading brings great interests to those transnational enterprises, so a lot of them employ tax consultant specializing in activity of evading payment of duty, which causes the enormous tax loss.The original economic system of our country made us think little about how to prevent the behavior of evade payment of duty, and start with this kind of study very late, with the research contents much single. At present, there are only some regulations on the fixed price transferred between the affiliated enterprises. While no procedure and working technique has come up, it is difficult for the regulation to work its magic in reality.In addition, the methods on how to evade payment of duty worldwide varied, not merely through the fixed price transferred, but also through tax paradise, capital weakened, the preferential policy etc. The situation all over the world is severe.This has already caused close attention of the government. In 2004, article 4 of the task of the national tax revenue point out clearly that "more efforts should be devoted to prevent the evading payment of duty".Literary grace this with methods of enumerating, case analyzing, contrast, and etc. on how to devote more efforts to prevent evading payment of duty quantitatively and qualitatively, widening the research contents. It not only pay attention to strengthening of the legislation, levy, international exchange cooperation and perfection of the tax system, but also try to discuss the implementation procedure and working techniques for our country to prevent the evading payment through fixed price transferred, and furthermore, the implementation method of the international tax system in tax paradise.