Executive action taken by Obama administration to prevent companies from avoiding US taxes is being intensified and has won some good results. In the view of ANBOUND senior researcher He Jun, the effective action benefits from the alluring "American market" with a large market scale and good market system conducive to business operation. Nowadays, Chinese market is also attracting, but due to its imperfection in market system and the rule of law, the protection of personal wealth is inadequate. A large number of state-owned enterprises invest overseas, and private enterprises transfer considerable assets abroad. Chinese government could learn from America to promote further reform in the aspects of law and market system building.