Research On Anti-Tax Avoidance Of Transfer Pricing Within Multinational Corporations Of China

To achieve the goal of maximum profit, the multinational corporations always escape their income tax through transfer pricing. With the globalization of the economics, more and more foreign companies come to invest in China. Although the foreign investment brings advanced technology and management experience, it brings many problems to our country. The multinational corporations use the vulnerability of the tax law to avoid income tax through many ways such as transfer pricing. How to control these foreign companies using transfer pricing to avoid income tax become an important problem for tax regulation.Through theory and case studying, the report concludes four parts:the first part introduces the background and the significance of the regulation of transfer pricing. The second part introduces the regulation methods of the developed countries and the elements of the tariff code of the transfer pricing. The third part elaborates the problems and the weakness of the transfer pricing of the regulation in our country. The last part gives some suggestions to improve the transfer pricing regulation system of our country.