A summary of the survey of the tax avoidance nature of transfer pricing. Doc transfer pricing of tax avoidance: as our economy continues to evolve and globalization has intensified, an increasing number of enterprises have opted for business models for enterprise groups, using internal transactions to maximize overall benefits. The use of internal transfer prices for tax avoidance by associated enterprises, particularly foreign investors, has become an open secret. In my country, a very conservative valuation is the loss of up to rmb 30 billion per year as a result of transfer pricing. A more in-depth analysis of transfer pricing from the point of view of tax law and its characterization as a means of tax avoidance in a narrow sense is an exoneration. Keywords: transfer pricing; tax avoidance; the increasing frequency of tax evasion in tax law by the doctrine of de jure conduct 1 with respect to the meaning of tax avoidance, but there is no explicit provision in most national tax laws and there are many insights into its definition. International bureau of fiscal documentationThe definition is that tax evasion is a term that describes the legal arrangements made by everyone who pays taxes in order to reduce their tax burden. The term is generally used derogatoryly, for example, to clarify that taxpayers use loopholes, ambiguities, irregularities and other defects in tax laws to artificially organize their personal or commercial affairs, thereby achieving the purpose of tax evasion. The radcliff commission of the united states in the 1950s argued that tax avoidance was a person who, by arranging his affairs, reduced his own tax liability. According to prof. Han, “the tax elements provided for in the tax code are norms regulating the aberration of various private economic activities or economic phenomena. These activities or phenomena are first and foremost governed by the provisions of private law, but in a private law world governed by the principles of autonomy and freedom of contract, the parties often have the freedom to choose which specific form of law they wish to take in order to achieve an economic h or to achieve an economic consequence. This choice of private law is made by choosing a legal form that is not normally used, in the absence of a reasonable justification inherent in a private transaction. If, on the one hand, the intended economic purpose or consequences are achieved and, on the other hand, tax claims corresponding to the legal form normally used are waived in order to reduce or exclude the tax burden, this action is described as'tax protection' (taxavoidance) ' according to chen qing su, a taiwanese scholar, tax evasion refers to the possibility of using the principles of self-government in private law, freedom of contract, to choose a form of private law that is not reasonably justified from the normal point of view of private economic transactions, whereas the choice of a form of law that is not normally used achieves the intended economic purpose or economic outcome in terms of the result, but reduces or excludes the tax burden because it does not correspond to the tax element normally in the form of the j11z act. In other words, so-called tax evasion means that taxpayers do not choose what is considered to be the normal form of law in tax law (art. (a) the form of the transaction), but by choosing a different form of retrogressive or multistage conduct or other unusual form of law, achieves the same economic effect as in the case of the choice of the normal form of law, while reducing or excluding the tax burden associated with the normal form of law. Domestic scholars have described the concept of tax avoidance as: tax avoidance, which refers to the act by which taxpayers exploit differences in national tax laws, or differences in tax burdens between different parts of a country and between different industries, in a way that is not prohibited by law or is prohibited by law to minimize british tax obligations. In analysing the above definition, tax avoidance can be defined as “tax avoidance”, which means that taxpayers, based on a full understanding of the existing tax laws and by acquiring the relevant accounting knowledge, make sophisticated arrangements for the financing, investment, operation, etc. Of economic activities, without violating the tax laws, which are located in a grey area between lawful and illegal, in order to avoid or mitigate tax liabilities. A narrow tax avoidance is an ex lege exemption described above as a broad tax avoidance, which can again be classified as a narrow tax avoidance and tax avoidance. This paper is intended only for narrow tax avoidance. The so-called strict tax avoidance refers to acts by which the tax avoidance obligation is established in order to reduce or waive the tax burden and to exploit loopholes under the tax law. Unlike tax evasion, strict tax avoidance is not directly unlawful and does not violate the direct provisions of tax law. It should be said that tax avoidance in its narrow sense does not formally violate the direct provisions of tax law, as it only uses taxes
