New Strategies And Application For Anti-tax Avoidance In New Circumstances

There are natural connection between tax revenuing and one nation, it's an important way to a country relying on it to exist and develop. It's a nation collects tax from the taxpayer The basic sole for collecting tax is the needs of a nation's finance demanding to their rank ruling and the social's public demanding, and is the primitive motive to run the nation. Its character is force, free and regular. For the instinct to obtain the most benefits, people try their best to do not or pay less pay taxes. But with the straighten of the rule of law, people's law awareness is improving, and the cost of stealing or evading taxes is increasing, so by the prerequisite of not breaking the law, through the people' s arrangement by the individual or the business of an enterprise, to find the leak defect or special case of the tax law, people can evade or lighten the duty of paying taxes. Especially with the developing of the world's economy, the international's communication become more and more, a particular phenomenon of tax revenue appeared.The international trade are happened more frequency and complicated after china joined WTO, The tax avoidance between country and country become more complicated too, especially with the rapid developing of network and the technology of information, electronic commerce and electronic government in using, the problem of international tax avoidance is more complex and more difficult to deal with than national tax avoidance. Tax avoidance makes the nation's finance decreased, and result in the inequality or a malignant competition. Therefore the tax avoidance and anti-tax avoidance always is a subject of great topical interest by the scholar of domestic international government, tax administrator and actual workers. Specially when we enter the great world economic cycle after we joined the WTO bring us the opportunity and also request us to undertaker the certain duty, we should change our government's function, that's what our duty and the key way of developing our country's economy. We must see the important and implement the policy in our normal times to server for our social developing.The major studies of this text is, being a member of WTO and at the highly information technology developing age, from building perfect tax system and obtaining the data through the technology of information, then discuss the way of anti-tax avoidance by different concrete, method, procedure and operating sequdence, the superiority or shortcoming in the work of our anti-tax avoidance nowadays. That's very important for our country to establish the policy that match our country when we formulate the policy that uniting the income tax lawon domestic enterprise and foreign enterprise, and change our government's function, and important for our country's economy developing.