世界经济的发展带动了跨国公司的壮大。跨国公司在交易时又广泛利用设在避税地的基地子公司达到避税目的,这造成了高税国税收的大量流失及其它不良影响。本文着重讲述跨国公司利用基地子公司避税的原理,以及税务机关应如何加强管理与监督,以发现并查处跨国公司的基地避税行为。 The development of the world economy has brought about the growth of transnational corporations. Multinational companies in the transaction and extensive use of bases located in tax havens to achieve tax avoidance purposes, which led to a large number of tax losses in high tax countries and other adverse effects. This article focuses on the principle of transnational corporations using base subsidiaries to avoid tax and how tax authorities should strengthen their management and supervision so as to detect and investigate the tax avoidance behaviors of transnational corporations.