Study On Foreign-Related Tax Collection In China

With the development of opening and reforming in China and entering WTO, a great number of foreign investors and business came into China which became one of the biggest FDI in the world. At the moment of investment and technical promotion, by the purpose of "biggest profit" with"smallest tax", you will be shocked by the fact that some investors tried different way of tax dodge and avoidance which lead the heavy losses of tax. In review of myself, it is our most urgent affairs to take the relevant steps to prevent actively the losses of tax.The losses of tax related to foreign business in our country has both feathers of that in domestic enterprises and also that of international tax evasion, dodging and avoidance. Our economists had some study the systemic theory of international tax avoidance and anti-avoidance on the foreign experiences studied already. Some legal and lawful regulations related to anti-avoidance work were released successively by the State Tax Bureau. But it is not so effective when facing the current complicated foreign economic activities after entering taking the strict administration of tax management by the departments of tax collecting, working efficiently on the anti avoidance and prevention of losses of tax related to the foreign business.This article is in reference to the previous study, based on China's actual foreign collection, China to strengthen the collection and management of foreign-related taxation and borrowing proposals. This paper is divided into four chapters. the first chapter briefly discusses the current foreign-related enterprises in China with the new characteristics of China's foreign-related enterprises and the loss of revenue scale and the specific manifestations; Chapter II, using game theory principles of foreign-related tax losses to analyze the causes; III, Contact China's current foreign collection analysis of the actual existence of the problem; IV, strengthening tax collection and management of foreign policy recommendations.