Abstract:In recent years, more and more Chinese enterprises begin to register in the international tax haevens such as Cayman Islands and Bermuda Islands. On the one hand, they hope to reduce their tax burden in this way. On the other hand, they also hope to enhance the profitability of enterprises by using the convenience of international tax havens. The empirical study and data on the tax burden of these companies could provide a decision basis for China government to face the increasingly intense international tax competition. Therefore, we choose data on Chinese overseas listed companies from 2011 to 2015, and conduct the empirical study on the tax burden of enterprises and the profitability of enterprises. As a result, the tax burden of enterprises registered in the international tax havens is not significantly lower than that of other enterprises; the profitability of enterprises registered in the international is higher than that of other enterprises.