随着全球化的进程不断加深,以跨国公司为代表的国际避税行为越来越多样和普遍。这对我国财政收入的稳定、财权利益的维护、市场秩序的稳定等带来了许多不利影响,因此打击避税行为,维护税收主权势在必行。本文通过对跨国公司在我国的避税情况,以及目前我国反避税工作及其难点的分析,提出了反避税工作建议。 As the process of globalization continues to deepen, the international tax avoidance represented by multinational corporations is becoming more and more diverse and universal. This has many adverse effects on China’s fiscal revenue stability, the maintenance of financial rights and interests, and the stability of the market order. Therefore, it is imperative to combat tax avoidance and safeguard tax sovereignty. Based on the analysis of the avoidance of MNCs in China and the current anti-tax avoidance work in our country and its difficulties, this paper puts forward the suggestions of anti-avoidance work.