The Problems And Countermeasures Of Anti Tax Avoidance In Harbin’s National Tax System

Along with the acceleration of the process of integration of global economy,the transnational flow of capital in the international has become more and more frequent.Tax avoidance activities of corporations have also been more complicate and convert.The international anti avoidance is a very important content in international tax management system.The tax avoidance activities not only distort the fairness of international competition,but also damage the national economy of tax sovereign state.Problems could be coused in international tax and international tax competition.As the increasingly integrated international economy today,tax sovereignty is faced with the challenge from transnational corporate tax avoidance behavior.For China’s anti tax avoidance activities carried out late,the relevant policies and regulations are not perfect by2007,in which the "enterprise income tax law" was promulgated.As one of the economic centers in the northeast of China,the international capital flows in Harbin become more and more frequently,and the corresponding tax avoidance activities are also emerging.From the way of anti tax evasion and related cases in the current tax system of Harbin,we can see that there are still many problems to be solved.This paper defines the concept of anti tax avoidance and introduces the research status both at home and abroad.On this basis,the paper analyze the anti tax avoidance methods and results by introducing the status of tax avoidance of enterprises in Harbin City and a typical case.The paper also points out the problems of current anti avoidance work of the investigation of anti tax avoidance.First,there has not formed the standardized collaborative system investigation.Secondly,the international tax business professionals has not be built up.And the level of information of the international tax business professionals is comparatively low.At last,we did not effectively guide enterprises to make an appointment pricing arrangement and not give full play to the role of the tax agency problem.The paper analyzes the reason of the formation of the Harbin City national tax system.Through introduction of developed countries in the international antiavoidance experience as well as the of city of Shenzhen,in view of the causes of the problem,this paper presents countermeasures: one is to strengthen cooperation.Through strengthen international cooperation and strengthen functional departments cooperation and strengthen tax system internal coordination ways to establish the cooperation system of anti tax avoidance;the second is to enhance the anti avoidance in order to perfect the selection and integration of information;the third is to establish a sustainable talent reserves plan;the fourth is pay attention to the role of tax agency,monitoring of multinational companies tax avoidance timeliness and effectiveness;the fifth is to guide enterprises to carry out the advance pricing arrangement.The countermeasures proposed in this paper have a certain reference value to the anti tax avoidance of Harbin city tax system.