The Dilemma And Perfection Of Principle Of Reasonable Business Purpose In The General Anti Tax Avoidance System

With the continuous development of China's economy,domestic and foreign cooperation and investments are becoming more and more frequent,the business structure is becoming more and more complex,and the forms of tax avoidance are constantly innovating,which brings great challenges to the tax administration.In order to cope with the complicated tax avoidance arrangements,the enterprise income tax law of the people's Republic of China,which was promulgated in 2007,firstly introduced the general anti tax avoidance system with the judgment of"reasonable business purpose"as the core,and gradually infiltrated it into the value-added tax law and the individual income tax law,and constantly systematized and clarified.However,the judgment of"reasonable commercial purpose"is still ambiguous in practice.The dispute between the fuzziness of the judgment standard and the nature of in tax law not only provides the tax authorities with greater discretion in the interpretation of the tax law,but also affects the protection of the rights and interests of taxpayers.Therefore,combing the current tax law system about the determination of"reasonable business purpose",considering its application dilemma by empirical case study,and combining with the relevant theory of tax law interpretation,seeking for reference in the perspective of comparative law,will provide countermeasures for the determination of"reasonable business purpose"and the improvement of general anti avoidance system and help to realize the protection of taxpayers'rights and interests.