Research On Anti-tax Avoidance Legal Issues From The Perspective Of Special Tax Adjustment

Tax avoidance and anti-avoidance tax a basic for eternal proposition.Enterprises are “economic person”.In terms of the development trend of these two opposites,the avoidance and control of tax avoidance activities by various countries in the world will be their top priority.Tax avoidance among enterprises is a phenomenon which is still very extensive from the reform and opening up to the present.Tax avoidance infringes on the economic order of our country and the harm of fair competition.The whole field of tax law is mainly divided into practice and theory.How to avoid tax avoidance is the major problem that needs to be solved.In our so-called traditional tax laws,tax legal doctrine is every legal person should abide by the laws of the criterion,the tax laws in quantity can legal roots,the principle of the tax as the anti tax avoidance issue brought fundamental lines of blow and challenge to the traditional tax law,thinking about the first proposition of the tax law.Not only that,tax avoidance or tax avoidance,touch the private property rights and national tax power taxpayer rights law enforcement of tax law and the national tax law enforcement and other major value and idea of contradiction take or reject,proposition is the rule of law is a focal point of the tax law.