The OECD has embarked on an ambitious multipart project, entitled Base Erosion and Profit Shifting with 15 Actions to prevent multinational corporations from escaping their “fair share” of the tax burden. The implementation of the plan will play a vital role in the choice of multinational corporations’ headquarters and international capital flow. China should follow and research closely the progress of the plan. Setting reasonable tax rating is the way to raise the appeal of multinational corporations, to perfect the “patents box” system and promote R&D and production of multinational corporations in China. Chinese enterprises will seize the core of OECD tax planning and reasonable layout during its going global process to reduce the risk of tax avoidance and loss of profits.