Theory Of Substance Taxation Principle In The Use Of Tax Avoidance Governance In China

With our rapid economic development and opening up has further,tax avoidance in domestic and international enterprise is increasing seriousness.The big loss in taxes makes economic development a heavy pressure.Substance tax principles fire recognized internationally as a weapon against tax avoidance.It has played a great role in the tax avoidance in both promoting Tax Justice and ensuring our national interests.Therefore the substance lax principle was paid more and more attention.Substantial tax principle is a very controversial principle,it is mainly for that despite legal forms contraint and determine whether pay or not according to the economic reality with a fair tax purposes in accordance with the tax payers' ability when the legal form of the act does not accord with economic reality.In recent years,the substance tax principle is also reflected in our legislation against tax avoidance.The PRC enterprise income tax law carried on January2008 and special tax adjustment implementation measures carried on January2009 implement substance tax principle,explained and refined the terms of the tax avoidance,and increased the operability of specific measures.Our framework of tax avoidance system was basic built.But at the mean time,we have to admit that Our tax avoidance system has many shortcomings,Especially in its scope of application,the legal level,form a complete set of system,operation is still missing and regulation of omission.This paper discusses these deficiencies,And with the United States,Britain,Germany,Japan and our country Taiwan area the comparative study of the advanced experience of developed countries and regions,To our country's tax system development and improvement of some of their Suggestions.Trying to formulate tax anti-avoidance special laws and regulations,refining the essence principle applicable provisions,establish an effective enforcement mechanism,improve the judicial safeguard system and so on aspects to optimize the anti-avoidance legislation of our country.The article mainly divided into five parts:First chapter is the introduction part mainly elaborated the selected topic background and significance of this article,and analyzes the current academic research achievements,this paper expounds the research ideas and methods.The second chapter discusses the essential principle of tax and tax evading the related theoretical issues,the principle of reasonable use of substantial tax management discusses the realistic necessity of tax avoidance,and the use of tax evading taxation principle governance value nature and the limits are analyzed.The third chapter mainly discusses the present use management difficulties of tax avoidance is substantial tax principles,including tax credit system defects,taxation operation regulation and tax laws conflict and the absence of supporting system of measures such as four questions.In the fourth chapter analyzes the governance of tax avoidance outside experience and enlightenment,analyzed the Britain and the United States,Germany,Japan and Taiwan area in our country,points out the experience and enlightenment to our country outside of lessons.The fifth chapter the current situation of legislation and practice of our essence taxation principle,this paper discusses the rule of law in China construction under the view of anti-avoidance measures,put forward the Suggestions of perfecting our country's tax evading governance system.