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Legal Regulation of Tax Avoidance

Author: ZhangZuo
Tutor: LuLi
School: Southwestern University of Finance and Economics
Course: Economic Law
Keywords: tax avoidance legal regulation general anti-avoidance rule
CLC: F812.42
Type: Master's thesis
Year: 2008
Downloads: 296
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Abstract

With the expansion of the modern state functions, the inherent needs to the tax revenue also improve gradually. Therefore, how to conform to the development of economy and society, and strive to prevent from tax losses already becomes the main target of every country in nowadays. The tax as a burden imposed on taxpayers, the taxpayers will always do everything possible to avoid or reduce them. The common and effective way to reduce the tax burden include: to follow the tax law and the administrative legislation or preferential clause. However tax avoidance beyond the scope of the above, it complies with the law provisions, but violates the legislative spirit.The tax law stipulates distribution of property between the country and the taxpayers, which mainly solves two problems: First, it ensures the taxpayers have to pay tax as an obligation; second, it restrains the power of country which interview people’s property rights. The anti-avoidance has focused on the two contradictory conflicts. On the one hand, the fight against tax avoidance, and the protection of national financial sources, is the most direct purpose of the anti-avoidance measures; on the other hand, tax law should also be possible for the normal economic behavior of taxpayers with sufficient free space, and safeguarding the legitimate rights and interests of taxpayers. How to combine the two aspects appropriately has always been a difficult problem which puzzles legislators and academics.Tax avoidance is the fundamental reasons which triggered on the thinking and practice on the substantive taxation principle, and the general anti-avoidance rule, in a sense, is also a real economic substantive principles. The general anti-avoidance rule has demonstrated its unique advantages in resolving the problem of coordination the interests of both taxpayers and tax avoidance. Therefore, it’s responsible for us to study the new anti-avoidance rules in the new enterprise income tax law. This thesis consists of five parts, including the preamble and four chapters. The preamble of the thesis included four aspects: First, the origin and significance of topics; Second, the summary of existing literature; Third is the idea of the article and logical structure; Fourth, the purpose and methods of the research. Through the analysis of preamble, the author believes that the legal regulation of tax avoidance has both significance theoretical research values, but also practical research values.Chapter I of the thesis is about the theoretical analysis and definition of tax avoidance. It discusses several basic questions about tax avoidance. At the first, the author has defined the concept of tax avoidance, and summed up the distinction among tax avoidance, tax savings and tax evasion. At the second, it describes the constitution element and legal property of tax avoidance. At last, we can conclude the tax avoidance be legal regulated.Chapter II points out the theoretical basis of the legal regulation of tax avoidance. It first analyzes the origination and development of substantive taxation principle. It maintains that the substantive taxation principle doesn’t conflict with the principle of statutory tax revenue. At the same time, the substantive taxation principle derived from the Constitution’s requirement of equal right, to a certain extent, it can play a complementary role in rigid understanding the principles of statutory tax revenue.Chapter III introduces foreign countries’legal regulation of tax avoidance. Because of the legal origin, legal practice and the specific conditions of different areas, the legal regulatory system is not much the same. For instance, Germany and France apply general anti-avoidance rule to avoid tax regulations, and special anti-avoidance rules were applied in Japan and the United States. Finally, it takes the England Court Case to illustrate how to regulate tax avoidance behavior.Chapter IV is our country’s legal regulation of tax avoidance. On the basis of analyzing the actuality of our country’s tax avoidance and legal regulation. This part gives a systematic advice for perfecting corresponding regulation. In view of the application scope of current anti-avoidance legislation is too narrow. Our country developed a new enterprise income tax law and will be implemented next year. It is more significance is that China’s first general anti-avoidance rule in it. The author raises the question of how to use the general anti-avoidance rule. At last, the author gives some constructive advises about the basic institutions.The main innovation in this paper include: our country’s current issues on the regulation of tax avoidance is focused on whether we should establish the general anti-avoidance rule. But the author thinks that apart from the feasibleness of the theory, we also need to have a series of supporting systems to support its implementation. Therefore, this paper demonstrated not only in-depth analysis of the theoretical foundation of legal regulation, but also explored on the problems the legal regulation will face.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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