Legal Regulation Of Tax Authorities' Anti-tax Avoidance Behavior

Tax avoidance refers to the behavior of taxpayers using tax law loopholes to avoid tax obligations.Since tax avoidance behavior usually conforms to the basic rules of civil and commercial transactions,civil law does not make negative evaluations of these behaviors.However,from the perspective of national tax benefits,tax avoidance behavior will lead to the loss of state taxation and affect the realization of national financial interests.Therefore,the tax law denies the effectiveness of these acts in tax law through the setting of anti-tax avoidance rules.The object of anti-tax avoidance is the taxpayer's improper tax avoidance.From the perspective of tax law,taxpayers obtain tax benefits by circumventing or abusing tax laws,undermine tax fairness and damage national interests.Therefore,tax authorities usually uphold the treasury-style stance of taxation legal system and severely crack down on taxpayers' tax avoidance behavior.However,in the process of anti-tax avoidance behavior,although the anti-tax avoidance behavior of the tax authorities has its legitimacy,if it is improperly grasped,it will damage the taxpayer's property rights,which is not conducive to the balance of interests.In practice,disputes arising from the unification of specific requirements for the implementation of anti-tax avoidance behaviors are also more common.Therefore,it is necessary to regulate the anti-tax avoidance behavior of tax authorities and clarify the boundaries of anti-tax avoidance.The anti-tax avoidance behavior of the tax authorities refers to the law enforcement actions of the tax authorities to review and evaluate the taxpayer's tax avoidance behavior and to investigate and adjust.The main characteristics are three points.First,the purpose of the anti-tax avoidance behavior is clear;second,the unitary nature of the anti-tax avoidance behavior;and third,the anti-tax avoidance behavior object can be regulated.Because the tax authorities use the "national treasury" thinking in the anti-tax avoidance process,in order to maintain the government's fiscal revenue,the tax burden is neglected among the taxpayers,which is not conducive to the protection of taxpayers' rights;at the same time,the civil law focuses on The taxpayer's property rights are safeguarded,while the fiscal and taxation law seeks a balance between the taxpayer's property rights and the state's financial interests.There is an inherent conflict between the two in the protection of private property rights.Because of this,it is necessary to explore the construction and use of anti-tax avoidance rules and the application of due process rules in tax administration from the perspective of regulating anti-tax avoidance behavior.According to various disputes caused by tax authorities' anti-tax avoidance behavior in judicial practice,it can be seen that the legal regulation of anti-tax avoidance behavior in China still has unclear procedures for the main body of anti-tax avoidance,and the procedural requirements for tax verification behavior are not clearly defined,and the applicable standards for special tax adjustment are not Clearly,the tax authorities should be too lenient in the proof of anti-tax avoidance behavior.On the basis of implementing the principles of normal transactions,proportionality,and due process of law,we should clarify the main body of anti-tax avoidance behavior,improve the procedures for taxation verification behavior,and strengthen non-residents.The enterprise uses the control of the tax avoidance behavior of the pipeline company,regulates the adjustment behavior of the transfer price result of the affiliated enterprise,and formulates the certification standards of the tax authorities in the anti-tax avoidance process,so as to clearly define the boundary between the taxpayer's tax planning and tax avoidance behavior,and coordinate the acquisition.Relationships,resolve conflicts between collection and management,and achieve a balance between taxpayer property rights and national financial interests.