本次研究的主题是探讨目前我国市场经济发展模式下存在的BEPS问题,并提出相关的监督、控制和管理机制,希望能够设计并采取行动计划的方式促进我国反避税管理工作的质量升级,面对BEPS对我国经济产生的巨大影响,实施科学的应对和管理对策,巩固我国市场经济发展的稳定体系。 The theme of this study is to explore the BEPS problems currently existing in the market economy development mode of our country and put forward the relevant supervision, control and management mechanisms. We hope that the BEPS can be designed and taken as an action plan to promote the quality upgrading of anti-tax avoidance management in our country. It will have a tremendous impact on the economy of our country through BEPS, implement a scientific response and management strategy, and consolidate a stable system for the development of the market economy in our country.