| In recent years,in order to safeguard national tax sovereignty and prevent the erosion of tax base,a lot of countries are gradually strengthening the anti-tax avoidance management of income tax.As for the anti-tax avoidance work in China,it is basically confined to the field of enterprise income tax,and the anti-tax avoidance work of individual income tax is almost in a blank state.The revision of the Individual Income Tax Law in 2018(take effect on January 1,2019)increased the anti-avoidance clauses for the first time,article 8 of provisions on individual implementation of transfer pricing,controlled foreign company and other foreign companies do not have the arrangement of the reasonable business purpose and obtain inappropriate tax benefits for tax avoidance,the tax authorities will have the right to adjust the taxable income according to reasonable methods.It means that China’s anti-tax avoidance work of personal income tax ushered in a new chapter of great significance.However,as the anti-tax avoidance legislation of individual income tax is still in its initial stage,the anti-tax avoidance rules are not detailed enough,and the relevant supporting laws,regulations and policies have not been perfected,there is still a long way to go for the construction and improvement of the anti-tax avoidance mechanism of individual income tax,and the practice and exploration of the anti-tax avoidance work will still be full of challenges.In order to restrain and regulate the tax avoidance of natural persons more effectively,and give full play to the important role of individual income tax in the organization of financial revenue,the construction of a comprehensive,reasonable and effective system of individual income tax anti-tax avoidance rules will become an important direction of China’s individual income tax reform in the future.The paper is divided into six chapters.Chapter one is about the introduction of the paper,mainly discussing the important meaning of this topic,domestic and foreign research summary,research ideas and technical routes,main innovation points and so on.The second chapter is the basic theoretical analysis,mainly including the definition of relevant concepts and theoretical basis analysis.The third chapter is the present situation and the existing problems of personal income tax,tax avoidance and anti-avoidance work in China,mainly through the analysis of the individual income tax evasion,tax reasons,means and effects,etc.,a targeted research and analyses our country individual income tax anti-avoidance,coping styles and mechanism construction,the necessity of exploring China’s current personal income tax mechanism existing problems and shortcomings,and the reasons for analysis.The fourth chapter is a typical case in the field of personal income tax.The fifth chapter is the experience and reference of foreign countries,through studying and analyzing the advanced experience and practice of foreign countries’ anti-tax avoidance work of individual income tax,in order to perfect China’s anti-tax avoidance mechanism and prevent tax loss.Chapter six,aiming at the main problems existing in China’s current anti-tax mechanism of individual income tax,puts forward countermeasures and suggestions from the aspects of perfecting the supporting system of collection and management of natural persons,perfecting the way of obtaining information of individual income tax,establishing mandatory information disclosure system,optimizing the tax payment environment,and perfecting the legislative system.Chapter seven is the conclusion and prospect. |
