An International Tax Avoidance Of Multinational Corporation And Measures Of Anti-Avoidance

Ever since its born, international taxation has had two crucial tasks, double taxation and international taxation avoidance, so does China. The common practice of preventing double taxation is usually achieved by negotiations between different tax jurisdictions, resulting in the sign of tax treaties. But when it comes to handling tax avoidance, the perceptions and approaches vary due to the disparities of history background, political and economical system, tax regime and legal system of countries around the world. In china, the history of tax avoidance has started not long before, Although we has achieved some effects, we are still in short of theories and practices as to tax avoidance, and we need continue to study and improve it.In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance, And has made a scale analysis and the economic analysis to the Tax Avoidance of multinational corporation in our country, on this foundation, the author will continue her research as to the present development of the Anti-Avoidance situation in our country and the existence questions, and will pay emphasis on the effects of the new Enterprise Income Act ,that is the supplement it would bring to our Anti-Avoidance work and the questions it still exit. On the basis of overseas experience, the author will give some proposal and innovation in view of improve the Anti-Avoidance development in our country.This article altogether divides into five parts, the first chapter is introductory remarks, gives the paper research the background, the goal and the significance, the research mentality, the method and the structure arrangement; Second chapter is as to a simple introduction to international Tax Avoidance and the experience which we can study from them, analyzing emphatically the main Avoidance methods adopted by foreign corporations as well as the corresponds adopted by the government. through concrete Tax Anti-Avoidance case analysis, summarizing the experience enlightenment given by overseas Tax Anti-Avoidance; Third chapter provides a mentality for the Anti-Avoidance in our country though making a scale analysis and a economic analysis, the fourth chapter summarizes the present situation and the existence question of the Anti-Avoidance in our country, first analyzing the legislation situation in the aspect of Tax Avoidance and Tax Anti-Avoidance in our country, paying special attention on analyzing the supplement brought by the New Enterprise Income Act and the questions possibly brought. Then analyzes the situation of Tax Avoidance and Tax Anti-Avoidance at present in our country, comparing with overseas ,which insufficiency we still exit; fifth chapter gives the suggestion,innovation as well as conclusion in view of the Tax Avoidance and Tax Anti-Avoidance of the multinational corporations.This article findings, will provide the theoretical analysis basis for the Tax Anti-Avoidance in our country, and will provide the policy-making support for the making of the corresponding measure formulation as to Tax Anti-Avoidance .before the action of the New Enterprise Income Act, we can find the problem promptly, and launch the indication direction for the better development of the Tax Anti-Avoidance in our country.