Research On Legal Regulation Of Corporation Tax Avoidance And Improvement Of Current Tax Law

By the advance of society law and people's law consciousness, the cost of tax dodging is higher and higher. So some corporations utilize the hole of tax law to avoid their tax duty, by arranging corporation affair artificially without violating the law. Corporation tax avoidance will cause decrease of government finance income, failure of tax law's macroscopical control and influence justice of tax. So this kind of behavior should be regulated.Corporation tax avoidance in accountant numeration, financing and making use of tax benefit policy reflects that there is limitation in our county's tax law and regulation of Corporation tax avoidance. The anti-avoidance of tax law measures in developed countries like America, England and Germany provide good examples to the current anti-avoidance of tax law in our country. This thesis discusses the law regulation of corporation tax avoidance and improvement of tax law aiming at the objecting in the tax law. The discussion includes how to improve the content of current tax law, the special anti-avoidance of tax law measures and tax collection and management measures using foreign anti-avoidance of tax law measures for reference under the guide of law principle of corporation tax avoidance regulation: tax legal principle, tax justice principle, tax efficiency principle and essential taxation principle.