The Research Of The Monitoring System Of Multinational Corporations Tax Sources

For the strength of the trend of economic globalization, multinational corporations are playing an increasingly important role in the global economy. With the occurrence of global financial crisis In 2008 which is caused by the U.S. sub-prime mortgage crisis, multinational corporations take advantage of the differences of tax system and tax administration between countries and regions in order to avoid great quantity of tax by the excuse of the global financial crisis. It makes tax authorities face tremendous pressure to monitor multinational tax sources.From 2008 china has promulgated New Enterprise Income Tax Law and The Special Tax Adjustment Implementation Measures, taking a major step forward in the anti-avoidance-tax legislation and implementation. However, under the new situation of financial crisis, the management of multinational tax sources is becoming more and more complex. Our government is still lack of detailed operational specifications with the multinational tax sources.To the backdrop of economic globalization, this dissertation attempts to combine multinational corporations theory and revenue administration theory, build on the theoretical framework of the administration of tax source from multinational corporations to invest in China in order to ensure the security of our national revenue.The dissertation is divided into five chapters.ChapterⅠintroduces the topics of significance, literature review and the structure of the present article.ChapterⅡintroduces intrinsic meanings and features and significance of strengthening the monitoring of multinational corporations tax sources, which is base on the multinational corporations theory and revenue monitoring theory.ChapterⅢanalyses the contents of the monitoring of multinational corporations tax sources, which contains Transfer Pricing, Controlled Foreign Company, Thin Capitalization, Tax-avoidence Havens. Then I take Suzhou Industrial Park as a case of multinational corporation tax monitoring to analyze the impact making from the functional changes of multinational companies.Chapter IV focuses on the system construction of multinational corporations tax monitoring. First, I use Information Economic Theory to analyze the major problems in the multinational corporations tax monitoring. Second, I analyze the system construction which contains basic management and monitoring, detection management and monitoring, sanction management and monitoring.Chapter V analyses the international experiences of multinational corporations tax monitoring and the countermeasures to improve the multinational corporations tax monitoring of our country.