Legal Regulation Of The Corporate Income Tax Avoidance

The tax is the Governments main source of income tax with a country’s fiscal revenues are closely linked. After the financial crisis, governments pay more attention to the national revenue, therefore, is becoming increasingly fierce the struggle of domestic and international tax avoidance and anti-avoidance. Since the reform and opening up, China has attracted a large number of foreign-funded enterprises to invest in China, many-domestic enterprises have also begun out of the country to the world, however, the tax legislation of China’s late start, so far, has not been established to improve the tax system, improve the tax legislationbecome a top priority."Enterprise Income Tax Law" adopted in2007to fill the blank of a country that has anti-avoidance legislation, but our tax laws still exist in practice, the operability is not strong. Firstly, the concept of the corporate income tax, tax avoidance and other general theoretical explanation, recognizing that the general theoretical issues important role in the legal regulation on corporate income tax avoidance. Secondly, foreign developed countries on the legal regulation of corporate income tax avoidance legislation introduced to the U.S. reporting company system, Japan’s thin capitalization tax system, the British use of the substance over form principle, and the threeother countries, the success of anti-avoidance experience. Thirdly the main problems in our tax laws to do a detailed analysis, mainly related to the taxpayer’s burden of proof, the thin capitalization provisions of the tax system, tax havens, the general anti-avoidance provisions, as well as the relationship of international tax treaties and domestic law.of course. China’s tax laws and regulations in other areas there are a variety of problems, such as controlled foreign companies, the main tax, the tax object and associated companies that standard, but, due to space limitations, this paper can not doto one analysis, only selected topical issues and I think the more important issues introduced. Finally, on the basis of foreign legislative experience, combined with the status quo of China’s tax legislation and the many problems encountered by the tax authorities in the anti-avoidance practice of tax avoidance and anti-avoidance in-depth reflection and study China’s enterprise anti-avoidance legislation system, the perfect views, the author due to the limited scope of knowledge and experience of the lack of other reasons, many perfect suggested that there is imperfect, defective, there are many areas for improvement in this article there are a lot ofthe theory is not very mature, I just make their own thinking proposals to establish a perfect system of anti-avoidance legislation.