Research On The Problems Of Anti Avoidance Of Corporate Income Tax In China

In the early days of China's taxation system construction,because tax collection and management methods were constrained by the technology at the time,taxpayer economic activities could not be strongly regulated.And at the time the overall level of national economic development was low,resulting in insufficient fiscal revenue,the tax authorities were required to take more aggressive measures to ensure the timely and full collection of taxes when conducting tax collection and management.As a result,some anti-tax avoidance measures that seem to be unreasonable now,such as the donation of donations by enterprises,are treated as sales,and the tax disputes of enterprises and tax authorities must be paid in advance.In addition to the special tax adjustment regulations of the current tax law,this article selects three perspectives of deemed sales of donations,value-added tax invoices,and tax prepayment to analyze the anti-avoidance issues in China's corporate income tax.This paper analyzes the background of the introduction of these regulations in the early stage of tax system construction in China from the perspective of severe tax losses in the early stage of tax system construction,insufficient fiscal revenue in the early stage of tax system construction,and the state ' s backward supervision of invoices and taxpayers.An analysis of the three aspects of taxation,legal issues,and social issues in the nature of the law was conducted,and it was concluded that donations were deemed to increase sales of taxpayers as a result of sales,which would have a distorting effect on taxpayers' economic activities and even cause the same The repeated taxation of economic activities and the pre-taxation are not conducive to the fairness of taxation.In a few cases,the deduction certificate has not achieved the conclusion that the substance is more important than the form.Finally,suggestions are made to adjust the intensity of donation deemed sales,eliminate tax prepayment,make better use of advanced technologies in tax collection and management,and review the rationality of tax regulations.