The Demonstration Study On Tax Anti-Avoidance In Gansu Province National Department Of Taxation

Tax avoidance means business enterprise for the sake of carrying out profits to maximize and take to minimize taxation,study the difference of tax law in one country or between different countries, and plan financial project to decrease ratepaying in group interior. Although tax avoidance against the intention of tax lawmaking, going against the governmental tax policy leads to, not only will make national tax foundation damaged, cause tax dues run off, decrease public finance income, but also will influence capital of normal fluxion, break the economic environment of the fair competition, nevertheless it probably don't illegitimate, so the existence is reasonable to avoid ratepaying it say. Just because of such, a lot of inside property business enterprise and overseas-funded enterprises adopt various methods to reach a purpose of tax avoidance .Therefore the problem of tax avoidance is more and more outstanding, study tax anti-avoidance topic that in dire need of resolving, have very strong realistic meaning.Making tax anti-avoidance well, should be advantageous to supporting national rights, increase national public finance income; Benefit to carry through the tax principle that "the fair tax law is negative, promoting the competition" ;Be advantageous to implement the control measures of the nation macro view ; to full incarnate the function of taxation that the market economy regulates lever; Benefit to guarantee both the national industry policy and region economy development policy puts into practice.This research papers bases on the writer in many years look into work of actual investigation with experience, join together the tax avoidance case of inside property business enterprise and overseas-funded enterprises in the production management, analyze the actual circumstance that the business enterprise tax avoidance .Only control the basic principle that the business enterprise avoid ratepaying completely and characteristics or method of tax avoidance at present, understand thoroughly in the current tax system that easily becoming of tax avoidance area and its gray district,, then can look for the method of tax anti-avoidance measure.In a word , tax avoidance is long-term existent of economic phenomenon, only taxation in existence, by all means having already tax avoidance, but having already tax avoidance then necessarily is tax anti-avoidance, this be the thing athletic antinomy of basic regulation. Along with the fast fierce development of Chinese economy, various modes of tax avoidance appear in front of all levels tax administration, amount and scale present sharply power of increase the extension, if don't take in to limit, it certanly will influence the equity of taxation, result in the harmful competition ,endanger the safety of national economic and taxation. tax anti-avoidance is a long-term, complications, arduous work, all levels tax administration section should well know the necessity that carry out this work .we must often grasp unremittingly and betterly serve for our country of the economic construction.