Research And Case Analysis Of Anti-tax Avoidance

At present,our country tax cases showed a rising trend,anti-tax avoidance is essential.The anti-avoidance research results will help tax authorities to develop anti-avoidance measures to further improve the tax legislation and tax collection system.Firstly,to clarify the research background and significance on the basis of a question;Secondly,tax avoidance,anti-avoidance theory and game theory analysis of the problem,and discusses the anti-avoidance theory and anti-avoidance criteria of the object;third,the application questionnaireand interviews research collection and management of the status quo of a certain local Taxation Bureau anti-avoidance,and analysis of the collection and management of anti-avoidance problems and their causes;fourth,the use of case studies analysis of typical cases for the collection and management of anti-avoidance tax assessment,analysiscase of anti-avoidance collection and management of enterprises of different ownership,the revelation of the anti-avoidance collection and management through case studies,including focus on tax assessment,to strengthen the analysis of the key sources of households regularly sources of revenue,tax comparison,strengthen the tax administrator system for source control,focusing ontax-related information and data collection;Finally,according to the survey findings and case analysis,the proposed anti-avoidance collection,advocate from start to strengthen anti-avoidance legislation,tax assessment as a breakthrough,the overall strengthening of the tax law publicity and tax collection,to build long-term mechanism for anti-avoidance meticulous management.