A Study On Legal Problems Of Rational Avoidance Tax

With the development of the market-oriented economy, the influence of tax revenue on the social economy has become bigger and bigger. It is not only the main source of finance of the state, but also the major method which could regulate and control the macroscopic of the state, it plays a significant role in the process of regulating social economy and redistributing social wealth. Rational avoidance tax means that taxpayers profit all kinds of methods of avoidance tax to reduce their taxation, which should be predicated on the form of non violation of the tax law, to fulfill the act of minimum tax. This kind of act could satisfy the personal interests of tax payer, but result in decreasing the tax revenue of the state, which could reduce state's macroscopic ability of regulation and control, and weaken the position of the tax law, even influence the regulation of social economy and smooth development of state's all kinds of undertakings. In addition, profiting the rational avoidance tax, foreign enterprises reduce the quantity of tax revenue, which results in heavy losses of state's wealth. Although our country's law and regulations have made some relative law standard on some specific laws, some classical cases that relate with standardizing the rational avoidance tax have been emerged, there are no effective plans in the process of standardizing the rational avoidance tax, and even some people take an ambiguous attitude towards it. So the rational avoidance law poses as one that is not illegal law and harms the social interests.In views of this situation, the thesis starts with the idea of rational avoidance tax and realistic harmfulness on society, makes research about the formation of cause and tendency of rational avoidance tax, combined with our country's social economy and condition of legislation, mainly discusses the rightfulness of the rational avoidance tax, and uses the methods that standardize the rational avoidance tax of both china and foreign countries, in order to understand the law essential of the rational avoidance tax from the perspective of law, takes further step to standardize the series of law measures of the rational avoidance tax. The whole thesis is divided into four parts:In Chapter One, surrounded with the concept and characteristic of the rational avoidance tax, the writer makes accurate recognition and orientation of the rational avoidance tax, mainly introduces the distinction between the concept, constitution and function of the rational avoidance tax and that of relative evade taxation. At the basis of this, the writer studies the rational avoidance tax from the theoretical perspective, excavates the theoretical basis of the rational avoidance tax's existence, including economic basis, law basis and so on. In the process of investigation, the writer uses the method of contrasting analysis to give evidence. At the same time, using the deductive and inductive method, the author generalizes the manifestation of the rational avoidance tax.The second chapter is an analytic part of the thesis, as the point view of the writer, a question of the first important should be solved is to determine the nature of the rational avoidance tax, namely whether the rational avoidance tax is legal or not. This chapter starts with the law essence of the rational avoidance tax, deeply analyzes the law basis and harmfulness in the process of avoiding tax in proper ways, using the method of contrasting analysis, the paper gets the law essence of the rational avoidance tax, in order to determine the nature of the rational avoidance tax from the law point of view, and also foreshadows the discussion of the following content.In Chapter Three, the author takes the harmful components of the rational avoidance tax as the studying basis, clarifies the countermeasures that exist in the different countries. During this process, the author should draw on the relative measures of foreign countries to regulate the rational avoidance tax, by means of analyzing and contrasting the present condition and inadequacy of anti-avoidance tax's measures in our county, the author puts forward his own views. It broadens his vision on the one hand, and on the other hand, it provides basis and materials for the regulation measures that will be discussed in the following chapter. Chapter Four is the conclusion part. Definitely, it provides the regulation measures of the rational avoidance tax. There are not simple negative measures that in accordance with the rational avoidance tax. The paper gives free rein to its advantage and positive aspects, strikes and regulates the principle of its harmfulness. It puts forward the legislation and measures that are used to regulate the rational avoidance tax, meanwhile, provides a series of relative conceptions.The purpose of the thesis is to put forward some relative law regulations, through recognizing once again the economic problems of the rational avoidance tax, hope to help perfecting the financial tax revenue's system of our country, carrying on the macroscopic control by our country, and creating better tax revenue environment for constructing socialist harmonious society and new pattern countries.