Research On Customs Anti-tax Avoidance Based On The Transfer Pricing Of W Company

Transfer pricing is an important international tax issue and the biggest tax problem,which leads to the transfer of profits between transnational affiliates.Because each country tax rate and tax policy is put in bigger difference,multinational companies for the purpose of the company's financial strategy and the profit maximization,the use of foreign investment for the behavior of tax avoidance are increasingly frequent.Of all the tax avoidance methods,transfer pricing is the most subtle and complex.With the development of international economic integration,trade increasingly frequent,between affiliate companies by making transfer pricing to implement of related transactions between businesses,such as material product procurement,cost allocation,assets,loans,rent,royalties and other forms.With that comes the transfer pricing of multinational companies to transfer profits and evade taxes.Customs is the first level of corporate logistics and cash flow,and how to make sure that the value of the enterprise is authentic,reasonable,and the national tax receivable,has been a hotspot and a challenge to the industry,both domestic and international.At present,with the expanding and diversified development of China's foreign trade,the import and export volume has been increasing,and the reality has raised higher requirements for the effective supervision and efficient customs clearance of the customs.This paper analyzes the tax avoidance effect of transfer pricing of transnational corporations by means of economic principles and economic research methods.Based on the customs supervision Angle,analyze the root of the problem.This paper studies the behavior of multinational corporations using transfer pricing to reduce the price of imported goods.Based on the current situation of China's transfer pricing anti-tax policy,this paper discusses the policy Suggestions for improving the anti-tax avoidance system of customs transfer pricing.In order to establish fair,reasonable import tariff environment,promote other types of enterprises and transnational enterprises to play a certain role in the same competitive starting line,and finally safeguard the state's tax.First of all,this paper introduces the main forms of tax avoidance by transnational corporation transfer pricing.That is,tax avoidance through tangible goods,financing,capital operation,labor transfer and intangible assets transfer.This leads to difficulties faced by the customs against tax avoidance,including difficulty in finding comparable prices,asymmetric information,low efficiency of law enforcement,and the need to improve the professionalism of the appraisal team,etc.Then,for the W company as an example,combined with the case find coping W company transfer pricing tax avoidance strategy,including the implementation of reasonable risk analysis and investigation,of the functions of the OECD transfer pricing tax system and sales price method and fully using the database to make up for the lack of accounting information,etc.Finally,according to the basic theory and case analysis,summarizes the customs anti tax avoidance strategy and suggestion,put forward to build the new customs valuation mechanism,improve the customs valuation rules and regulations,establish specialized supervision team,establish a"big data"library and strengthen coordination and cooperation of tax collection and administration and so on specific measures to solve the existing business problems.