| With the deepening of the world economic integration,the global economic exchanges are getting closer and closer.As the carrier of economic globalization,transnational corporations,while promoting the rapid growth of the global economy,also bring great challenges to the global economy.One of the biggest challenges is the behavior of multinational companies to avoid tax revenue in order to maximize capital benefits.The tax avoidance of multinational companies and the anti tax avoidance game of tax authorities in various countries have always been an eternal topic.Since the reform and opening up,China has been continuously strengthening its opening up and gradually improving its anti tax avoidance measures and achieved remarkable results.However,we should be aware that compared with other countries,there are still many parts to be improved in our anti tax avoidance work.Under the global economic vision of the rapid development of Internet big data,based on our own national conditions and the specific situation of transnational corporations in China,China should learn from the effective experience of foreign countries in anti tax avoidance,analyze its specific anti tax avoidance measures from the perspective of national development and enterprise progress,and deeply study what are the main ways of international tax avoidance of transnational corporations and how can China effectively regulate transnational corporations International tax avoidance of the company.This article deeply analyzes the operation mode,tax avoidance characteristics of transnational corporations and the anti tax avoidance legal regulations of the international community.Based on the in-depth study of China’s international tax avoidance measures and the main achievements of anti tax avoidance in recent years,this paper puts forward some suggestions on the legal system of anti tax avoidance.Specifically,The paper consists of four parts: introduction and text.The first part of the text clarifies four main ways of tax avoidance in the way of case analysis,namely,tax avoidance by abusing tax treaties,tax avoidance by transfer pricing of affiliated companies,tax avoidance by using thin capitalization and cross-border e-commerce;the second part analyzes the international community on the basis of the four main tax avoidance methods introduced in the first part The third part introduces the current situation and causes of tax avoidance of transnational corporations,the domestic legal regulation of anti tax avoidance in China and the legal regulation of anti tax avoidance international treaties,the main achievements of anti tax avoidance in China and the main problems to be solved in the anti tax avoidance work in China On the basis of the above,combined with China’s national conditions,this paper puts forward the relevant legal system suggestions of China’s anti tax avoidance work,including domestic legal norms and international legal norms. |
