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The Research On The Principle Of Substantial Taxation In Anti-Tax Avoidance In China

Posted on:2017-10-11Degree:MasterType:Thesis
Country:ChinaCandidate:Z F LiFull Text:PDF
GTID:2336330488479761Subject:Law
Abstract/Summary:PDF Full Text Request
It's still a difficult problem that how to regulate the behavior of tax avoidance effectively.The principle of substantial taxation provides a solution to this problem.As an important legal principle of anti-tax avoidance, the principle of substantial taxation has an irreplaceable advantage in identifying the behavior of tax avoidance. However, since the emerging of this principle, scholars have always been arguing about its essence, its status in the tax law, the relationship with the legal principle of tax revenue and other issues.The arguements make this principle not applied widely. As the problem of tax avoidance becomes increasingly serious, it is imperative to strengthen the research on the principle of substantial taxation. After the introduction of this principle to China, the principle has been applied in the legislation, law enforcement and judicial practice in China. However, due to the lack of theoretical research, limited legislative technique and other factors, there are some problems in the application of the principle in China.For example,in the legslation, this principle has not been clearly reflected in the law, lacked general anti avoidance provisions and definition of core concepts, conflicted with other provision.In law enforcement, the tax authorities did not take all factors which should be considered into consideration and apply this principle properly.In the judicial practice, judges do not have enough knowledge about anti tax avoidance,some judges even don't know how to use this priciple. Based on the experiences of other countries and districts and the specific conditions of China, we should better take following steps to promote the application of the principle.Firstly,to stipulate this principle in the legislation and make general anti avoidance provisions, and then, definite the core concept clearly.Secondly,to limit the discretion of the tax authorities.Finally, to set up a professional judicial department and cultivate excellent tax judges.
Keywords/Search Tags:The principle of substantial taxation, Anti-tax avoidance, Legislation of Anti-Tax Avoidance, Taxation enforcement, Tax judicature
PDF Full Text Request
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