China Association Of Corporate Tax Avoidance Legal Regulation

The world market economy, the global economic integration has become china’s reform and opening to the socialist market economy, improving the economy of the successive keen competition and polarization. one of the enterprises as a way to enhance the viability of the organization form and universally, and related to the link between enterprises economic exchange transactions has become an important part of a market economy. in accordance with laws and merchants quest for profit, enterprise or individual, to be in the competition environment, we must improve their efficiency, it is possible to obtain the income, reduce the cost of his own expense, in the cost and tax cost is also very important, therefore, legal and illegal tax avoidance actions should be carried andOf our enterprise tax avoidance the legal rule is only twenty years, the relative to the Occident the developed countries in combating tax avoidance of legislation is too late to start our work against the enterprise tax avoidance is in a stage of development, both in tax legislation are enforcement of tax laws in practice, and european and american countries are relatively large gap needs to be further improved. we should actively absorb western against tax avoidance of useful experience, combined with the practical relevance and improve enterprise tax avoidance the legal rule is, strictly enforce the law and strengthening tax for its enterprise tax avoidance of intensity,Improve the monitoring system of the case against tax avoidance and tax the right to ensure that china is inviolable, and our economy developing steadily. the order from the relevant state enterprise tax avoidance the change. it means of its enterprise tax avoidance and analyse our enterprise tax avoidance and the dynamics associated with our associates against tax avoidance the legal rule of the review process and analyse our associated enterprise tax avoidance the legal rule that the merits and demerits the present the enterprise tax avoidance of the defects associated with our associates rule of law in the legislative and practical problem and put the china association enterprise tax avoidance the legal regulation of this proposal.Consider the relevance of our enterprise tax avoidance the legal rule from the legislative and law enforcement two ways to improve. in the area of emphasis on strengthening<the special tax adjustment measures for implementation on a trial basis> and<Tax collection and management law of the people’s republic of china>of revision, specifications, and made corresponding amendments and proposed legislation that need to place emphasis on enforcement; aspects of strengthening international cooperation and information exchange, tax avoidance setting up institution and personnel training, electronic commerce regulatory and the case against tax avoidance monitoring system of the areas of work, and embraced.