Abstract
With the further advancement of economic globalization, multinational corporations contribute more and more to the global economic development nowadays. At the same time, the tax avoidance of multinational corporations has attracted more and more attention from various countries. At present, Chinese domestic scholars have different opinions on the tax avoidance identification standards and proof responsibility in China. Foreign scholars have certain research on the reasons, methods, identification standards and proof responsibility of tax avoidance of multinational corporations. Tax avoidance of multinational corporations has a negative impact on the economic development of various countries. It creates an unfair market environment. This paper is divided into four parts. At present, there are difficulties in the implementation of laws and regulations of anti-tax avoidance measures. China’s anti-tax avoidance legislation is not perfect. The rigidity of the system implementation is also insufficient. The reasons behind these problems are the for-profit nature of multinational corporations and the different economic systems of different countries. Based on this, this paper tries to solve the problems above by putting forward the corresponding strategies from the legal level and the system level. This paper uses comparative literature analysis method, comparative analysis method and learn from foreign advanced experience. The aim of the paper is contributing to the current research on tax avoidance behavior of multinational companies.
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