Research On Improve Logical Thinking Of International Anti-tax Avoidance In Tax Authorities

With the accelerating pace of global economic integration,tax planning is developing rapidly in recent years.The issue of tax avoidance and anti-tax avoidance is becoming prominent for tax avoidance approaches of multinational enterprises tend to be hidden and complex.Due to the late start of anti-tax avoidance in China and lack of practical experience,there are many problems in the process of anti-tax avoidance in China.Moreover,there is still a big gap between China and developed countries.Guangzhou has been rated as the preferred city among other 35 cities for foreign investment for two years.Meanwhile,since the final review procedure of anti-tax avoidance cases are reviewed by the National Administration of Taxation and with the highly consistency in the procedures and measures for dealing with anti-tax avoidance issues.Therefore,this paper takes the Guangzhou Taxation Bureau which with the advantage in the international tax avoidance as the research object and starting point,aiming to enhance the anti-tax avoidance in China.Combining theoretical and empirical research,this paper aims to explore the existing problems of anti-tax avoidance and the promotion strategies in China.The main contents are as follows: Summarizing the causes and current situation of tax avoidance in multinational enterprises,illustrating the legal system of anti-tax avoidance in China and its improvement process.On this basis,this paper focuses on the main measures of tax avoidance of multinational enterprises,such as transfer pricing,tax treaty shopping,and tax havens etc.Furthermore,introduces the current situation of anti-tax avoidance work in Guangzhou with case studies,and summarizes the implementation methods and application results of anti-tax avoidance work of tax authorities in China.At theoretical and practical levels,explores the tendency solutions of tax avoidance and anti-tax avoidance.Finally,we will share the experience of the Organization for Economic Cooperation and Development(OECD),the United States,the European Union and other international organizations as well as the development trend of international government in developed countries.According to the Enlightenment of international anti-tax avoidance experience,combined with China's national conditions and the actual development of tax authorities,this paper puts forward concrete suggestions on perfecting China's anti-tax avoidance system,strengthening international cooperation with domestic functional departments,establishing a sustainable talent reserve program,as well as to improve the anti-tax avoidance work in China.This paper makes a thorough analysis of Guangzhou anti-tax avoidance practices and relevant cases,comprehensively illustrating the main measures of tax avoidance by multinational enterprises and the situation of anti-tax avoidance in China,revealing the problems existing in the current anti-tax avoidance work of tax authorities in China,and puts forward comprehensive,objective suggestions for improving the legal system and mechanism of anti-tax avoidance in China,which has theoretical and practical significance.