Study On Anti-tax Avoidance Of Transfer Pricing In Multinational Corporation In China

With the further development of economic globalization,China,the second largest economy in the world,has attracted more and more investors.Foreign investors have injected new vitality into China's economy and steadily promoted economic growth.However,the international taxation problem involving multinational corporations has become a difficult problem for taxation authorities in China.Some transnational corporations use transfer pricing to transfer profits that should have been attributed to our country.This not only results in the loss of fiscal revenue and taxation in China,but also disrupts the fair competition environment in the market.This article takes the transfer pricing anti-avoidance theory as the research starting point,firstly sorts out the theoretical basis for transfer pricing and transfer pricing anti-avoidance,and then analyzes the possibility of multinational companies implementing transfer pricing in China from a quantitative and qualitative perspective.The overview of China's anti-tax avoidance policy for transfer pricing,combined with specific cases,explores in depth the anti-tax avoidance of transfer pricing of multinationals in China.The paper adopts two cases and analyzes them from the commonality and difference of the cases respectively.From the commonality,we can find out the possible problems of anti-avoidance against transfer pricing in China,and draw the development trend of transfer pricing tax avoidance from the differences.The purpose is to find out effective anti-tax avoidance strategies through the study of transfer pricing behaviors and anti-avoidance of multinational corporations in China,so as to reduce international tax revenue losses and maintain a fair market competition environment.