The Research On Matter Of Law In Tax Avoidance And Anti-Tax Avoidance Of China

The promulgations on Law of Corporate Income Tax and Implementation Measures of Special Tax Adjustments (Provisional) predict Chinese government is making a great effort on the anti-tax avoidance area. However, the tyranny tax tradition in history makes these effects seem different with other countries. Besides defining the tax avoidance and anti-tax avoidance behavior in normal way, this paper will focus on that different phenomenon by some positive analyses.The first part analyzes the investigated results from X city of Zhejiang province. The research methods are questionnaire, statistic and interview. Through those investigated data, the paper finds the common rule for Internal Revenue Service (IRS) apartment to deal with the tax avoidance and the attitude of tax payers. The second part adopts statute explaining theory and economic analysis of law to interpret the notions and reasons of tax avoidance and anti-tax avoidance. The last part uses the comparison between Chinese IRS and other advanced countries. These analyses from the comparison reflect some problems during the Chinese IRS manipulating the tax avoidance commitment. And conclusively impose some useful solutions.