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The Application of the Principle of Regulating Tax with Substance in Anti-Tax Avoidance

Author: ZhuQiang
Tutor: CongZhongXiao
School: Jilin University
Course: Economic Law
Keywords: Substantive principles of taxation Tax evasion Taxation Legalism
CLC: D922.22
Type: Master's thesis
Year: 2011
Downloads: 181
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Abstract

With the rapid development of China's economy, the expansion and renovation of commercial activities, tax evasion has become a problem can not be ignored, there is a serious impact on the economic and legal system construction, not only caused the loss of the country's fiscal, but also undermine the fairness of the tax law system. Substantive principles of taxation is the tax law a controversial principle. Governance of tax avoidance behavior is the field of application of the representative of the real principles of taxation in the tax law practice, by emphasizing the form of the pursuit of the essence of the interpretation and use of the tax laws through exposing taxpayers avoid taxes under the guise of a legitimate form of real intent to maintain tax fairness and justice. Substantive levy principle of legitimate and reasonable to introduce anti-avoidance system to the general consensus of the tax law scholars, but there are still many problems in the specific operation, through tax reforms and practices in recent years, the real principles of taxation in the anti- avoidance play an important role, but there are still many aspects need scholars to do more theoretical research, more questions need to constantly improve and enhance legal system workers. Actively explore the theoretical and practical issues of the real principles of taxation in the use of anti-avoidance legal system and promote its reasonable and perfect, is urgent and critical tasks. Top of the author in the research of scholars at home and abroad, a comparative analysis, Law, historical analysis and empirical analysis to investigate the anti-avoidance applications substance of the principles of taxation. This paper attempts to the basic theory of the real principles of taxation as a support to explore the theoretical and practical problems with the application of the principle of substantive levy anti-avoidance legal system, combined with Western countries, the anti-avoidance legislation, law enforcement, judicial experience and our state of the nation, the legal system of governance of our use of the real principles of taxation tax avoidance behavior and suggestions for improvement. The text is divided into three sections: The first chapter is the real principles of taxation and tax evasion governance. The first section is an overview of the real principles of taxation, introducing the principles from the meaning, role, and value. Section II is an overview of tax evasion, and analysis of the impact on the legal nature of the tax avoidance behavior as well as economic and legal. Section III is to use the real principles of taxation governance taxes to avoid the problems. The theoretical aspects combing the relationship between the real principles of taxation and tax legal doctrine and practice from the point of view of legislation, law enforcement, judicial analysis of real taxation principle of governance tax evasion exists. The second chapter is applicable national real taxable status of the principles of governance tax evasion visits. The first section is to use the real principles of taxation governance tax evasion model comparison. The analysis of the United States, Japan, Germany and the United Kingdom's anti-tax evasion in the substance of the application of the principles of taxation. Section II is applied to our real taxable status of the principles of governance tax evasion analysis. By induction of to comb our existing anti-avoidance legislation, the analysis of the real principles of taxation applicable conditions and found that the difficulty of the theoretical dilemma exists in legislation, law enforcement and the judicial process and practice. The third chapter of the use of the real principles of taxation governance tax evasion perfect. Before empirical investigation and comparative analysis, reflect the problems of our country in the process of governance tax evasion problem using real principles of taxation, recommendations and improvement measures. The first section is proposed should be noted in the legislative process for the different legislative mode. Section II file and regulations of the relevant departments in China in recent years, the release of anti-avoidance framework proposed solutions to the problem of anti-avoidance enforcement process. Recommended to be implemented as soon as possible and to improve tax collection and the hearing and defense system, clear the burden of proof. Section 3 proposed to introduce in a timely manner in the judicial interpretation of substantive than formal rules, step transaction principle with the concept of higher level of legislative rules and the international anti-avoidance system development standards.

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