The Application Of Personality Denial System In Anti Tax Avoidance

In the recent years,the continuous advancement of globalization has promoted the development of market economy rapidly.As the crucial parts of market economy,companies have showed their significant economic status in all aspects of society.With the complex changes of economic development situations,the abuse of corporate independent personality and limited liability of shareholders appeared and had being used for tax avoidance frequently.It disrupted the market economy's order seriously and caused huge losses to the national tax revenue.As for the anti tax avoidance in the abuse of corporate independent personality and limited liability of shareholders areas,there is no clear regulation in current tax law in our country.The introduction of the personality denial system provides a useful way to solve the problem.As an important part of modern corporate system,personality denial system plays an active role in protecting creditors' legitimate rights and social legitimate interests.Regarding to the law theory and legal practice in China,there is a trend that the personality denial system would be used in tax law.But the lack of the relevant provisions still exists.The introduction of the personality denial system in anti tax avoidance should be further explored.This paper presents the application of personality denial system in anti tax avoidance through literature analysis,case analysis,comparative analysis and other research methods.First,the paper's topic is led by a representative case and I explain the background and the significance of the problem from different angles.Secondly,the paper discusses the necessity and feasibility of applying the personality denial system in the field of anti tax avoidance by combining the existing theory and legal regulation.Finally,based on the above analysis and reality,the paper puts forward some suggestions.The personality denial system must be introduced through legislation,and the paper discusses the scope of application,applicable conditions,applicable procedures and legal consequences about the system's application in anti tax avoidance.At the same time,I pay more attention to the difference between the company law and the tax law to ensure the proper use of the system in tax law.