Avoidance Of The Legislation

Tax avoidance refers to an improper behavior of taxpayers, taking advantage of leaks of legal regulation and the possibilities of legal forms, to reach the same economic effect in the context of normal conduct for the purpose of abating and removing taxation through abnormal conduct unwritten in taxation law. It is characterized with open and abnormal conduct, legitimate form and illegitimate nature. The behavior of tax avoidance consists of subject element, behavior element and effect element. The legal quality of tax avoidance is defined as limited irregularity.Due to its damage to the rights and interests of national taxation and to the principle of equity and justice of taxation law, the regulation of tax avoidance is important. From the legislation aspect, by the guidance of legal principle to regulate tax avoidance, there are legal principle, justice principle, substance over form principle and efficiency principle, and through the adoption of legal means, that is general regulation and individual regulation, unilateral regulation and international regulation, at the same time, focusing on several typical behavior of the tax avoidance, tax avoidance will be regulated in effect.Based on the existing problems in Chinese legislation, this article tries to discusses the improvement of Chinese legislation of regulating taxavoidance from three aspects, namely perfecting existing laws concerning taxation, reinforcing specialized legislation of anti-tax-avoidance and establishing link regime to the international coordinating regulation.