On the Establishment of China's Anti-international Tax Avoidance System Under WTO

In modern international society,because it is difficult for the tax laws and systems from different countries to be consistent in contents and standards,there is an opportunity to take advantage of tax for the international taxpayers.They can avoid tax through transferring pricing and international avoiding-tax shelters,misusing international tax agreement,weakening capital,and taking e-commerce.Because of their appearance means legitimacy,International tax avoidance thus re-rampant in the international economic and trade activities and,the state's revenue brought about by a serious loss.With the investment of foreign capital to China's,growing number of international tax issues in our country has become increasingly serious.How to prevent international tax avoidance and better safeguard China's financial revenue,market order and stability has become an important part of reform of the tax law.