New Development Of Transfer Pricing Tax Avoidance Based On BEPS Background And Suggestions For Improving Tax System In China

With the rapid development of economic globalization and the emergence of new economic forms,more and more multinational corporations adopt radical tax avoidance measures,and transfer pricing is one of the most important measures.Transfer pricing will make the host country greatly reduce the tax revenue,and tax avoidance behavior for the integration of the world economy,economic development is very influential.In addition,as the economic situation continues to change,in order to achieve tax avoidance,many effective measures have been added internationally.Today,the international situation is grim,in this environment,multinational companies have adopted a radical transfer pricing,in violation of the tax laws of all countries,the world economic order has been disturbed,and undermine the tax base of countries around the world.Therefore,it is very necessary for all governments to introduce and improve the transfer pricing tax system and prevent international tax avoidance.Based on the BEPS background,this article discusses the new development and new challenges of transfer pricing.With the world economy toward integration,multinational enterprises increase year by year,in this situation,we need to summarize and analyse the previous transfer pricing theory and practice experience,and foreign policy experience,combined with the transfer pricing guidelines,make specific data situation analysis report,put forward relevant suggestions on the tax system,in order to improve our transfer pricing system.How to actively respond to the challenges of BEPS,how to improve the tax system is a pressing matter of the moment,in the background of BEPS,we have to find suitable ways to settle the international tax avoidance.