Research On The Legal Application Of General Anti-avoidance Clauses

The general anti-tax avoidance clause is of great significance in ensuring the tax fairness among taxpayers,thus creating a good market environment and ensuring the normal tax payment.However,due to the abstract nature of the General anti-tax Avoidance Provisions,there are a series of problems in the practice of specific judicial application.These problems are mainly reflected in the determination of "reasonable business purpose" in the general antitax Avoidance Provisions,and the allocation rules of burden of proof and standard of proof.Based on the practice of judicial application of General anti-tax avoidance provisions,it is necessary to construct the judicial application rules of General anti-tax Avoidance Provisions in line with China's national conditions on the basis of drawing lessons from relevant provisions of foreign countries and regions.This article is divided into five chapters to discuss the application of the general anti-tax avoidance provisions in practice,as follows:First of all,as an introduction,by summarizing the academic achievements,scholars' opinions and legal provisions,and by studying the debates and problems,the purpose and significance of the research and the research methods and innovations of this article are determined.The first chapter mainly summarizes the tax avoidance arrangements through the text of legal articles,discusses and analyzes the legal attributes of general anti-tax avoidance clauses at the same time.The second chapter mainly applies to the determination conditions and laws of my country's general anti-tax avoidance clauses.It analyzes the justification of business purposes,the burden of proof,and the standard of proof from a case perspective,and summarizes the actual application of the determination standard in the case.The third chapter mainly analyzes the recognition standards(regulations)of general antiavoidance clauses in other regions,and gives examples from the laws of the civil law system and the Anglo-American law system,and summarizes the reference to the practice of my country.The fourth chapter mainly proposes the general terms applicable in our country based on comparison and analysis,from the legitimacy of commercial purposes,the distribution of burden of proof and the standard of proof.