The Research On Legal Matters Of Enterprise Income Tax Avoidance By Abuse Of Preferential Tax Policies

Preferential tax policies on enterprise income tax are tax incentive policies and measures prepare for the enterprises which meet the conditions of preferential tax policies in order to promote the development of specific areas or industries.China's enterprise income tax law set a separate chapter to regulate the preferential tax policies shows its determination on the legally administration of preferential tax policies.But if the use of preferential tax policies turns to abuse for tax purpose,the legally administration of preferential tax policies have to face the tests from many law matters.This paper is all about the enterprise tax avoidance by abuse of preferential tax policies begin with understanding relevant concepts,stand on the position of improving the administration of China's anti-tax avoidance,and study on the legal matters of the judgment and administration to enterprise tax avoidance by abuse of preferential tax policies.The first chapter-introduction is about the concept and motivation of the enterprise tax avoidance by abuse of preferential tax policies;this chapter also introduces and analyzes the status and outstanding problems on the preferential tax policies and its administration.The second chapter-important issues and principles for judgment is about the discussion on some important issues originate from the administration basis towards the enterprise tax avoidance by abuse of preferential tax policies.This discussion based on tax law theories and aim to prove the necessity and targets of establishing the principles and criterions of judging the abuse of preferential tax policies,thus establishing the principles for judgment.The third chapter-criterions for judgment and system perfection is about the establishing of the criterions for judgment on the base of judge principles,this chapter also briefly introduce the suggestions for perfection to the system construction and implementation in order to finally achieve the leap from theory discussion to administration practice.