When multinational companies operate on a global scale, they must strictly abide by the laws and regulations of various countries, including tax laws. The Chinese government encourages enterprises to conduct fair competition and operate legally while complying with international rules and local laws. In accordance with international tax cooperation and domestic tax laws, China's tax authorities supervise the tax behavior of enterprises to ensure the fairness and rationality of taxation. Any enterprise should assume its due social responsibilities and carry out tax planning through legal means, rather than avoiding taxes through improper means. The Chinese government will continue to strengthen international cooperation to combat cross-border tax evasion and maintain international tax order.