Research on Tax Avoidance of Multinational Corporations in China

Abstract

This article primarily focuses on the tax avoidance practices employed by multinational corporations. Firstly, it provides a comprehensive definition of tax avoidance behavior exhibited by these corporations and specifically highlights how such actions contravene the stipulations of tax laws. Subsequently, it delves into an analysis of commonly utilized tax avoidance methods by multinational companies, supported by real-life case studies. Finally, it examines the detrimental impact caused by the tax avoidance practices adopted by these corporations.In the latter part, in view of China's current laws, regulations and tax administrative enforcement problems on the issue of tax avoidance by multinational corporations, it puts forward suggestions on improving relevant laws and promulgating relevant legal interpretations.