Research On Taxation Management Of Non-resident Enterprises Tax Avoidance

For a non-resident enterprise tax management is a new topic in the current tax department. Along with the world economic globalization, non resident enterprises to achieve maximum profit to the countries (regions), the difference of tax and management, international tax avoidance design, serious erosion of the national tax base, hindered the rational allocation of resources in the world scope. Faced with this problem, the domestic and international scholars and the tax authorities carried out theoretical research and management practice, positive but, relative to the non-resident enterprise tax avoidance behavior under the background of economic globalization, subtle, complex changeable, tax on non-resident enterprises are far behind the reality needs, there is an urgent need to improve the local tax collection and administration. In China, the non-resident enterprise tax management because of tax legislation is lagging binding is not strong, the traditional tax management concept has not changed, the government departments the responsibility is unclear, the modernization of the anti-avoidance of tax collection, tax personnel lack of means of their comprehensive quality is not high, resulting in a non-resident enterprise tax avoidance behavior despite repeated prohibitions, our national tax benefits it is difficult to effectively maintain.In this paper, through the study of the non-resident enterprise tax avoidance based on current theories, summarizes the non-resident enterprise tax management of our country in recent years, and the analysis of current non-resident enterprise tax avoidance of typical cases, explored the reasons for the existence of non-resident enterprise tax avoidance, and learn from foreign developed countries anti-avoidance of tax management experience, put forward to perfect non-resident enterprise tax management suggestions, mainly has:First, improve tax management of non-resident enterprises, the full attention of tax management of non-resident enterprises. Second, improve the legal system of tax management of non resident enterprises, formulate legal level high, can be anti avoidance regulations. Third, rationalize and improve the tax management mechanism non-resident enterprises, the establishment of specialized management mechanism and management. The management mode of combining. Fourth, the implementation of the integrated management of scientific and effective non-resident enterprise tax collection, tax resources management, the establishment of non-resident tax related information database, the functional departments of the government to protect the tax, strengthen the non-resident enterprise tax penalties.Fifth, the expansion of the international tax coordination and cooperation in space, improve the domestic tax competition.Sixth, the establishment of non resident enterprise tax management Science and professional team and the gang system.