Company Law Personality Denial System Of Tax Law Applicable Research

China’s "Company Law" Article20establishes Denial System, since the case law fromthe common law system, the legal system of legislation adopted in respect of the system ofhow to achieve the leap from theory to practice, as well as specific Scope choice has beencontroversial. Tax avoidance tax payer against China in recent years, companies usingavoidance behavior the corporate independent personality and shareholders limited liabilitysystem, introduced in our tax code by applicable Denial System to regulate the Taxpayer, theprotection of the national interests of the tax claims, in theory there is always controversial.However, the prevalence and severity of the face of the company, and so the main taxavoidance behavior, combined with the current development of China’s tax law theoryresearch, not only to protect the country’s tax being introduced in our tax laws applicableDenial System, the purpose of the interests of creditors, Denial and can make the value andperformance of the system to get a larger process play. Moreover, in terms of our currentresearch and development status of the tax law theory Denial system applicable in the tax law,not only a practical necessity and feasibility, and the depth of the tax law theory research alsomake it with the appropriate legal basis. Tax law theory the tax debts theory established,constitute a Denial System premise of the tax law applies to the theory; expansion theory, theright to tax the Denial System tax law applicable theoretical foundation; tax theory of justice,which corresponds to the Corporate Personality denied the value of the system demands.Denial, however, the system of tax laws applicable to the problem is not only related to theability to apply value judgments, involving a breakthrough in how to apply a series of specificquestions. Therefore, Denial system of tax law applicable also need to study and exploreDenial system of tax law applicable in the basic principles that should be followed, as well asthe applicable process path selection and special problems involved in the processing. In short,our tax laws Denial System applicable realize the need to do relevant theoretical research andlessons learned based on cautious make good use of the positive performance of the effectiverole of Corporate Personality Denial System, and the possible negative impact of reduced tominimum.