The Application Of The Principle Of Substance Taxation In Anti-tax Avoidance

Tax legal system lag and loopholes in tax evasion provides space for taxpayers to implement, in the interest driven by booming tax intermediary organization, increasing specialization and industrialization of tax avoidance activities have affected the normal implementation of national fiscal revenue, violated the fairness and justice of the tax law, and even destroyed the normal order of taxation. Substantial taxation principle produced by taxation principle and the tax equity principle as the support, in response to the tax avoidance plays an important role, but also face difficulties in the application of substantive taxation and tax, legal conflicts, application of substantive taxation principle for the taxpayer’s reliance interest damage and other problems, in the face of emerging forms of tax avoidance, limitation individual regulation of anti tax avoidance regulation terms and general terms have become increasingly visible. This can be from the legislative and judicial interpretation, the tax collection and management of three aspects: to enhance the value of the general regulations guiding role in terms of anti avoidance legislation, further simplify the individual terms of regulation, promote individual regulation terms and general terms of regulation supplement each other, coordinated development. To enhance the efficiency of enforcement of anti tax avoidance and tax authorities in tax collection and administration, improve the ability to respond to emerging forms of tax avoidance, on the other hand, the tax authorities should also be constrained and the expansion of administrative power as the application of substantive taxation principle, reduce the infringement of the rights and interests of the taxpayer’s tax anti avoidance. The anti tax judicial interpretation, can learn from the countries of Anglo American law system is formed in the judicial precedents of rules, these rules include the substance over form rules, real business objective rules, false representation of the rules, discretion about beam administrative organs in the judicial interpretation on the use of these rules can be used.