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Corporate Tax Legal Regulation Research

Posted on:2013-04-22Degree:MasterType:Thesis
Country:ChinaCandidate:D Z CaiFull Text:PDF
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In modern society, financial survival and development is the base of a country’s economic. Because of the characteristics of the tax unpaid, a direct consequence of the exercise by the State the right to tax will lead to a reduction in the taxpayer’s wealth. Human while avoiding disadvantages of natural reason, in order to maximize their own interests, but to avoid the consequences of not maximize the benefits to tax the actors in the internal demand."Tax avoidance" behavior also emerged. Company as the largest market economic entities, their tax amount is the main part of the State Finance and Economy. In recent years, especially after China’s accession to the WTO organization, our corporate tax avoidance schemes more diversity, and continue to push Chen refurbished bring negative effects to the normal social and economic life. Not only does it reduce the national revenue, but also undermines the principle of fair taxation, resulting in unreasonable burden on the taxpayer. Corporate tax avoidance there are a lot of the results lead to the loss of a country’s tax, which directly damage the financial functions of the tax, the country’s economic fundamentals will be subsequently shaken. Therefore, in order to safeguard the stability of the financial revenue, and maintain the normal operation of the national political and economic life, anti-avoidance work has become one of the priorities of the national tax work, the company’s anti-avoidance legislation is the premise and basis of all anti-avoidance where only the first legislation on corporate tax avoidance activities to combat, in order to cooperate in all aspects of the administration of justice, the formation of the anti-avoidance system with Chinese characteristics.The main research focuses on tax avoidance and anti-avoidance legislation on the regulation, the main discussion is perfect for our anti-avoidance legislation. Focus on the problems in our company tax avoidance are discussed, try recoverable, in order to achieve certain tax avoidance effect.Taken of the comparative analysis, case analysis, statutory interpretation methods and cross-disciplinary research methods to be analyzed and discussed. Through a comparative analysis of foreign and our theoretical results in a variety of corporate tax avoidance and anti-avoidance legislation on the differences in order to learn from abroad, the results of theoretical studies and legislative outcomes, in order to improve our anti-avoidance system, China’s tax law the anti-avoidance goals, while the focus of the case of China in the field of corporate tax avoidance and anti-avoidance analysis of dialysis in China in which one of the main problems and the value of tax avoidance and tax avoidance and the need for China to improve tax law on the trends. And the author attempts to interpret, and explore the value of the existing law on the country and abroad, corporate tax avoidance and anti-avoidance-related legal provisions.This paper attempts to China’s Enterprise Income Tax Law and special tax anti-avoidance provisions to adjust the implementation of measures to analyze, which has been to identify the problems that still exist in our anti-avoidance, and thus raised the author’s own point of view, in order to work on China’s anti-avoidance recommendations. The same time part of company law and anti-avoidance legislation and law enforcement work, combining, and wanted to blend the anti-avoidance legislation and the external legal environment, trying to complete blueprint of the outline on the overall work of China’s anti-avoidance legislation.
Keywords/Search Tags:Company tax avoidance, Anti-avoidance, general anti-avoidance rules, specific anti-avoidance rules, Corporate Personality Negati
PDF Full Text Request
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