A Study On The Current Anti-Tax Avoidance Legal System In China

Tax avoidence behavior,which has become commonplace and rampant,leads to great losses in tax revenue and damage of tax right in China.Therefore,it is of great practical significance to study the current tax avoidance legal system in China,which is more helpful to the development of China's taxation rule of law.This paper begins with tax avoidance,studying the essence and legal nature of tax avoidance.There are three view on legal nature of tax avoidance in academia:legitimacy theory,illegality theory and tax-avoidance theory.Tax avoidance is the current mainstream theory,which asserts that tax avoidance does not violate neither the meaning of law,nor the provisions in form.However,the tax avoidance violates the legislative intent and purpose of the tax law,and violates the the principle of taxable and the principle of substantive taxation.The tax avoidance,which damages the substantive justice of the tax law,is substantial illegality.Therefore,the avoidance of tax is both legal and illegal acts in law.That is,it is a violation to legislative intent,but can not be imposed by the provisions.Then this paper discusses the theoretical conflict between tax avoidance and anti-tax avoidance,that is,the contradiction between tax law and substantive taxation.Although the contradiction has existed for a long time,the two level is indeed unified in the deep.They maintain fairness and justice from different aspects,so that the tax burden would be fairly and reasonably distributed to achieve the ultimate value of tax law-fairness.And the legal principle of taxation and substantive taxation complement each other to jointly protect and improve the tax system in China.However,it should be noticed that in the field of tax evasion,the taxation of substantive taxation must be based on the premise of taxation legalism,which can not be dirived from the tax system of legal system requirements.Then,this paper combs the shortcomings of the anti-tax avoidance legislation and the legal system at present.The main drawback is that the anti-tax avoidance legislation system can not be integrated,and the loopholes in the tax law are numerous,and the scope of anti-tax avoidance is narrow.Finally,on the basis of the above all,the writer has carried out the legal thinking of perfecting our anti-tax avoidance work,and putting forward some suggestions from the aspects of legislation,legal perfection and judicial system,so as to perfect the anti-tax avoidance legal system purpose.Only a sound anti-tax avoidance legal system can provide a solid legal guarantee for our coming series of anti-tax avoidance legal work.