On China 's Anti - Tax Avoidance Legislation And Its Implementation

With the deepening of China’s reform and opening-up, the rapid development of the socialist market economic system, all of the market entity inevitably concerned about their own interests in the production and operating activities. Thus, how to effectively mitigate the tax liability has become an import problem for the business operators. China starts relatively late on the legislation and implementation of anti-tax avoidance, while the development is increasing. But for the ever-changing new means of tax avoidance, there are still large improvement room for China’s legislation and implementation of anti-tax avoidance.The full text is divided into four parts:The first part is an overview of China’s anti-tax avoidance legislation, begin with the definition of the the concept of tax avoidance and its legal attribute. Then the part illustrated the urgency of the anti-avoidance legislation with the filing of case as well as the tax data fluctuations, and the actual case.. The part reviewed the three phases of China’s anti-tax avoidance legislation since1987.The second part is the description of the general anti-tax avoidance provisions as well as the special anti-avoidance provisions. After describing some common international anti-tax avoidance tactics, this part narrated China’s legislative work in related area, and pointed out the ways how to improve them. This part also compared with the anti-tax practices of foreign countries. The third part:Selecting a few actually happen anti-tax avoidance cases and on the basis of clear description of the cases, analysising on how China’s anti-avoidance legislation is used in the actual case. The fourth part:describing the actual situation of the present anti-tax avoidance work and attempting to propose how to improve the anti-tax avoidance legislation and the implementation.