Research On The Legal Prevention Mechanism Of International Tax Avoidance Of Artists

Taxation is the foundation of a country's finance.Taxation is the embodiment of modern state sovereignty and the basis of the operation of modern state power.Tax evasion,tax avoidance are serious erosion of tax base,damage to tax revenue,damage to the fiscal behavior.It goes without saying that tax evasion is legally prohibited in all countries.Article two hundred and one of China's criminal law stipulates the crime of tax evasion,which will be included in the scope of penalties to combat tax evasion.However,because of its own particularity,tax avoidance has not been clearly defined in China's legal system.As a special group,artists have the characteristics of high income and high mobility.In recent years,the domestic tax avoidance of artists is common,and the international tax avoidance of artists has gradually come into people's vision,but China has not made specific and perfect regulation.This paper analyzes the basic concept of tax avoidance,the legal nature and harm of tax avoidance,and the legal prevention of international tax avoidance by artists,and provides some ideas for preventing international tax avoidance by artists.The main body of the thesis is divided into four chapters.The first chapter is an overview of international tax avoidance by artists,which is mainly divided into three aspects.Firstly,the concept and the definition of international tax avoidance is analyzed,.Secondly,the legal nature of international tax avoidance is analyzed,and the characteristics of its legal exemption are analyzed.Finally,the author makes a legal definition of international tax avoidance by artists and analyzes the legal elements of international tax avoidance by artists.The second chapter is mainly about the tax rules and tax avoidance methods of the artist's transnational income.First of all,it analyzes the General Rules of international income tax on labor,and then it analyzes the rules of international income tax on artists —OECD article 17.At the same time,it analyzes the historical development of this article.Finally,the author explains the main ways of international tax avoidance of artists and compares them with international tax avoidance of multinational corporations,trying to analyze the similarities and differences of the two ways,so as to provide ideas for the prevention of international tax avoidance of artists.The third chapter focuses on the legal basis and practical analysis of the prevention of international tax avoidance.Based on the functions of tax statism,theprinciple of national sovereignty and the principle of energy taxation,this paper demonstrates the legitimacy and legitimacy of international tax avoidance.At the same time,it analyses the practice of international tax avoidance,and demonstrates the practical need of international tax avoidance.The Fourth Chapter Discusses the Legal Protection Mechanism of international tax avoidance for artists.The first part is the artist International Tax Avoidance Prevention Dilemma.First of all,because of the inherent particularity of the artist's main body,it brings the inherent challenge to the artist's prevention of international tax avoidance.Secondly,there are still a lot of tax havens in the world,and the information of tax and fund is still in a state of strict secrecy,which brings serious obstacles to the prevention of international tax avoidance.The second part discusses the Legal Protection Mechanism of international tax avoidance for artists.First of all,it is necessary to establish the principle of quantitative taxation and introduce perspective mechanism in order to maintain tax fairness.Secondly,in the level of international law and domestic law,make suggestions to build the artist international tax avoidance legal prevention mechanism.