基金the initial results of the general project of the National Social Science Foundation in 2016“A study on the Reconstruction of International Anti-tax avoidance rules of Cross-border intangible assets transfer pricing in the Digital economy”(16BFX 165A)the Youth Program of philosophy and Social Sciences of Anhui Province in 2014“Research on the Establishment and system Construction of the right of tax Supervision in China”(AHSKQ2014D01)