| In the background of economic globalization, with the development of market economy in China, the phenomenon enterprises tax avoidance has been rising, resulting in severe challenges to tax collection. How to improve and enhance anti-tax avoidance is the issue in tax management demanding prompt solution in China.Presented by the outstanding military analyst of ancient China, Sunzi, thefollowing statement is still popular and valuable in nowadays management----------Knowing yourself and your enemy is the key to winning all battles. In order to restrain enterprises tax avoidance effectively, tax authority should make detailed analyses of the interaction between businesses and external taxation environment, reasons resulting in tax avoidance behavior. Based on the fully understanding of the situation, tax authority may make reasonable expectations of the enterprises' reaction to various tax regulations and measures. The thesis suggests that policies and approaches for anti-tax avoidance should be established with complete analysis. According to Lewin Behavior Model, the framework of the thesis forms a behavior model for portraying motivations and decisions for tax avoidance.The thesis consists of 7 chapters, which can be divided into 4 levels.The first level is the foundation of research, including Chapter 1 and 2. These chapters put forward problems, clarify purposes and significance of the research, summarize achievements obtained home and abroad, locate basic concepts and set up the conceptual base of the research.The second level includes Chapter 3 and 4. With the application of regular analysis and psychological theory, the thesis makes a profound analysis on internal and external factors affecting motivations of enterprises tax avoidance behavior. Subsequently, the thesis makes inspection and complement on analytical results by questionnaires with application of positive analysis.The third level includes Chapter 5, serving as the spatial analysis of enterprises tax avoidance behavior. The thesis establishes a static game model of anti-tax avoidance, exerts analysis of the internal and external factors affecting and restricting the space of tax avoidance. Following up, by relaxing assumption of the model, continues the analysis of related factors such as order of behavior decisions, detection percentage of anti-tax avoidance surveys, moral risk of tax authority behavior and the advance pricing system. The thesis further expounds the interaction between the 2 parties involved in taxation decision, makes necessary modifications and complements on the analytic result 1.The fourth level includes Chapter 6 and 7. By summarizing major problems in anti-tax avoidance in China, referring to the survey results, the thesis puts forward valuable suggestions for improving anti-tax avoidance. According to the thesis, tax authority should change the current policies to improve the occasion by interference as well as guidance. It is suggested that more concerns should be paid on the trade-off between result of anti-tax avoidance and the cost of taxation, a unified legal system on anti-tax avoidance should be set up, anti-tax avoidance mechanism with rapid reaction should be constructed. Additionally, the thesis makes detailed suggestions on enhancing the awareness of taxation, identifying evidence-provision responsibility of enterprises, refining related regulations on anti-tax avoidance and establishing a unified and sound information system on anti-tax avoidance.
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