Research, China's Personal Income Tax Avoidance And Anti-avoidance Laws

We know, as early as 1980s, our country had already begun to levy on individual income. Along with its own developments and changes, individual income tax holds a more and more important status in the whole revenue system and has made positive effects. However, tax avoidance of individual income gets more and more intense at the same time, and it would become a big challenge in face of our government. Then, what is tax avoidance? How can the government deal with it? All of them need to be urgently resolved. In fact, it is a disputed issue whether at home or overseas, whether economically or legally. There is no common definition of it. However, a correct and common definition is very important for revenue legislation and law execution. Therefore, it is necessary to clarify the conception of tax avoidance and its legal property, to definitude the necessity and feasibility of counter-tax avoidance in order to offer theoretical victuals for the government's legislation valuation of tax avoidance in new position. So, the author analyzes tax avoidance thoroughly and particularly, then puts forward some countermeasures and proposes. The whole article generally consists of four parts except for the preface and epilogue.The prefaceThis sect points out the investigation value of the article.1.general theoretical analysis of individual income taxIn this sect, the author firstly introduces the conception of individual income tax and its characteristics, then narrates its developments and changes, finally analyzes and sets forth its policy target and role.2.the analysis of the actuality of tax avoidance of individual income in our countryIn this sect, firstly, the author considers tax avoidance as taxpayer takes use of leak of tax law and adopts the manners which are notforbidden and regulated by law to reach the same economical effects of the common behaviors and to lighten duty tote and exclude the applying to tax law to get malfeasant revenue interest. Then compares and analyzes three central viewpoints about legal property of tax avoidance in theoretical circle, and considers tax avoidance to be a behavior that tax law can't appraise and apply to. Finally, the author introduces three principal manners of tax avoidance.3.the analysis of arising causes of tax avoidance of individual income in our countryIn this sect, the author firstly sets forth the objective and subjective causes of arising of tax avoidance, and the author points out that the main objective reason is the leak of tax law. And then, the author analyzes the domino effects arising from tax avoidance and shows the necessity and feasibility of counter-tax avoidance.4.the countermeasures and proposes of counter-tax avoidance of individual income in our countryIn this sect, the author considers that counter-tax avoidance should not limit to revenue legislation, but cooperate with execution of tax law and observance of tax law. A triunity of structure of the abovementioned aspects should be set up. In the first aspect, the author suggests to perfect the tax law of individual revenue from concrete system and reduce the space of tax avoidance in order to minimize it. In the second aspect, the author proposes to strengthen the levy and administration of revenue, to perfect the system of the levy and administration of revenue in order to prevent taxpayer from tax avoidance. In the last aspect, the author suggests not only to foster revenue missionary of rather more legal diathesis, but also to enlarge the power and strength of the publicizing of tax law to improve taxpayer's consciousness of ratepaying according to law in order to prevent taxpayer from tax avoidance.The epilogueThis part generalizes and summarizes the whole article.