Research On Multinational Companies' Transfer Pricing Anti-tax Avoidance Management

Transnational corporations use transfer pricing to avoid tax,which has caused serious harm to our economy and brought economic loss to the country,resulting in unfair business environment.It is an important work of tax administration to strengthen the transfer pricing and tax avoidance management.It is particularly important to keep pace with international anti-avoidance tax management and to improve the level of anti-tax avoidance management in China.In this paper,through the introduction of the transfer pricing tax avoidance of multinational corporations and the status quo of China's anti-tax avoidance management,a case analysis method was used to collect basic data such as the basic situation,industry profile,related relationship,and related transaction types of auto parts company,using a functional analysis method.The risk analysis method,value chain analysis method and comparable analysis method are used to analyze the anti-tax avoidance management.Then we conducted a feasibility analysis on the special tax adjustments made by Company A,and based on the insights from the analysis,we put forward five suggestions for improving China's anti-tax avoidance management for transfer pricing of multinational companies.Including the construction of accurate and comparable industry profit database,smooth access to third-party information sharing channels,creating a national integrated anti-tax avoidance management platform,continuing to promote anti-tax avoidance legal system,and vigorously cultivating anti-tax avoidance management professionals,to improve the anti-tax avoidance management of multinational corporations from a variety of aspects.