Studies On Legal Problems Of The Tax Avoidance In The Tax Heaven

After entering WTO, China's economy is facing new opportunities and challenges. Besides the enjoyment of newer technologies and a wider exchange of capital, some unseeingly minor"evil"before is also amplified at the background of WTO, and in which there is the phenomenon of international tax avoidance. According to statistics, every year over two hundred billion U.S. dollars of tax loss is brought to the world by the international tax avoidance. To make the things worse, the main part of this came from developing countries.Using the study of methodology of comparative and analysis, the thesis mainly attaches on the problem of the tax avoidance in the tax heaven. The thesis appraises the No.45 article of Enterprise Income Tax law of the PRC and the statute of the tax avoidance. The thesis is composed of four chapters; the main content as follows:Chapter one studies the basic definitions. Firstly the thesis gives the definitions of the tax avoidance and the tax heaven. Secondly the thesis will discuss the characteristic of the tax heaven. The chapter is written to make the basic knowledge clear and raise the topic up to discuss.Chapter two discusses the harm of the tax avoidance in the tax heaven and the methods of anti-tax avoidance. At the beginning of the chapter the thesis gives the effect caused by tax avoidance in the tax heaven. It includes the benefits and the pressure the tax avoidance takes to the world economy. Latterly the thesis discusses and analyses the methods of anti-tax avoidance in the world and finds its superiority and the weakness.Chapter three the thesis discusses the statute of the tax avoidance in the tax heaven of PRC. Firstly, the thesis would introduce the history of the statute of tax avoidance of PRC. Secondly, we will find the weakness of the Law out and what leads to the weakness.According to the characters discussed in chapter one, the harm and the experiences the weakness discussed in chapter tow and three the fourth chapter gives the advice to the statue of PRC about tax avoidance in the tax heaven to make it a better law.