Legitimate Tax Saver The Right To Tax Burden Lighter Of Taxpayers

Legal Tax Saver is a product of the market economy. Intense competition in the market economy conditions, to maximize the benefits for the pursuit of legitimate objectives of the tax saver is becoming more popular. But we look at the current theoretical circles for the"legitimate tax saver"study, the vast majority of the applications are to discuss its methods of technical problems. Therefore, causing people to understand the legal tax saver is not clear, easily confused with the avoidance of unnecessary to produce a series of legal risk. For this reason, the paper first legitimate tax saver from the concept, characteristics, starting with the principles of basic theory, for legitimate tax saver behind the demonstration lay the foundation for legitimate tax saver followed by the taxpayer's tax burden is relatively light right, this tax will be fair .The perspective of the principle of legitimate Tax Saver step further elaborate the last tax saver is from legitimate tax avoidance and the relatively legitimate Tax Saver on the content of legitimate tax Saver analysis of the substance, to identify the legitimate tax Saver.China's tax saver's legal research in theory and in practice, have a very positive sense: First of all, legitimate taxpayers Tax Saver is a natural choice, along with the continued in-depth reform and opening up and the continuous development of market economy, enterprises of self-awareness And the main concept of the increasing interest in the enterprises make their own decisions and self-financing process, the tax burden is actually the loss of business interests, which inspire and stimulate the business as a taxpayer in the extent permitted by law, make full use of various tax concessions, to achieve their objective of the lightest tax burden. Second, the legal tax saver, as a taxpayer's right to be recognized by Governments. As China's market economy continue to improve, legal tax saver become the main business tax, such as one of the rights of taxpayers. The protection of rights and interests of taxpayers subject to further strengthen the concept for the enterprise legitimate tax Saver provides greater space. However, in seeking to maximize the drive, many of the legitimate enterprises Tax Saver increasingly losing its legitimacy basis for the further alienation of tax evasion, making legitimate Tax Saver deviated from the spirit of the tax law provisions and tax laws, tax laws have been endangering the pursuit of a fair system , efficiency and order. Tax saver and its legitimate enterprises of the new changes in environmental factors, the need to re-examine its academic legitimacy, in order to better distinguish between legitimate tax saver and improper tax avoidance. The author believes that despite the current national efforts to have the legislative or judicial tax saver and the strict distinction between legitimate tax avoidance, but because of legal tax avoidance Tax Saver and the border is very vague, therefore, judgement should be different types of tax law in particular is rooted in the concept of tax law , in principle, the spirit of the broader sense of legitimacy. Therefore, we must not only legitimate Tax Saver-depth study of the basic theory, but also the legal analysis of the root causes of tax saver, revenue from this perspective demonstrated the principle of fairness legitimate Tax Saver, or mitigating the tax burden of taxpayers the right legal basis , so as to better lay the foundation for the development of legitimate Tax Saver.From the content point of view, this paper from legitimate Tax Saver's basic theory, legal, tax and other aspects of arguments on legal Tax Saver's basic theory, the combination of tax revenue to further deepen the principle of fairness Tax Saver legitimate legal basis, legal section in the final Compared with the tax avoidance on the basis of legal Tax Saver identified.