Abstract

With the development of economic globalization, China's policies and means to attract foreign investment continue to optimize. The use of cross-border M&A means for foreign investment is gradually increasing, a large number of related party transactions will produce a series of taxes avoidance. The purpose of this essay is to improve and optimize China's anti-tax avoidance regulatory system. This essay will analyze the development of China's anti-tax avoidance, the actual challenges China faces due to the upgrading of the national industrial structure, and compare with the overall international anti-tax avoidance situation to find out the proper regulations. At the same time, cases in developed countries will be used to optimize China’s anti-tax avoidance of multinational companies. This essay draws the improvement measures for China's current anti-tax avoidance system. First of all, the general anti-tax avoidance system should be improved and clarified. Secondly, the regulatory supporting facilities need to be optimized. International cooperation and the norms of bilateral agreements should also be optimized synchronously.

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