Research On Tax Planning Of Transfer Pricing Of Multinational Companies In Post-BEPS Era In China

The enterprise pursuits to maximize its value through reasonable tax planning,while the BEPS action plans put forward higher requirements for tax planning of the transfer pricing of multinational companies in China through a series of influences in the external environment,such as the reconstruction of international rules,the transformation of domestic laws and the introduction of relevant supporting measures.In the Post-BEPS Era,in order to maximize its value and improve tax compliance,multinational companies in China constantly need to change the concept,take the initiative,seize the opportunity,and focus on the core concept of “value creation is in line with profit distribution”,sorting out the relevant arrangements for tax planning of transfer pricing,investigating the existing risks of tax planning,repositioning the overall policy of tax planning of the transfer pricing,promptly adjusting specific strategies of tax planning of the transfer pricing,and build a comprehensive tax planning system of the transfer pricing.Therefore,it is of great significance and value to study tax planning of transfer pricing of multinational companies in China in Post-BEPS Era.Based on the theoretical research,this paper analyzes the influence of BEPS action plans on transfer pricing in China and on transfer tax planning of transfer pricing of multinational companies in China,analyzes the existing risks of tax planning of transfer pricing of multinational companies in China and reasons for the risks,and emphasizes the necessity of adjusting tax planning of transfer pricing.It is put forward that the multinational companies in China should not only keep consistent with the current transfer pricing concept from the overall policy,but also analyze,evaluate and adjust themselves from the specific strategies,prevent tax risk continuously and comprehensively,and maximize its the value.