Study On The Problems Of Anti-Tax Avoidance And Its Countermeasures In Shaanxi Province

In the process of the integration and globalization of world economy, the phenomenon of tax avoidance is becoming more and more serious, and has the tendency of expansion. Tax avoidance is a very sensitive topic to every country because it relates to the national benefits. It has also becoming to be a common concern of many countries (including China) even though each country has different legal tradition, lawmaking aims and national interests.According to international practice, China has carried out anti-avoidance movements all over the country for many years on the basis of making experiments in the developed coastal areas. In this thesis, the author expresses his opinion from following aspects:1.analyses the causes and manifestation of tax avoidance in enterprises with foreign investment , sums up the general characteristics of tax avoidance in less developed areas;2.introduces the situation about anti-avoidance actions in Shaan'xi province, reveals the problems of tax avoidance existed in enterprises with foreign investment and the difficulties faced by tax authority;3.discloses the restrictive factors, which restrict the enforcement of anti-avoidance measures: technical method, management model, the ability of tax administration and assessment, feasibility of anti-avoidance measures ,adjustment method and the system of evaluation.4.analyses abundant and substantial evidence, puts forward following suggestions in anti-avoidance field:1) deals with problems according to different circumstances;2) lays great stress on the effects, avoiding blind-actions. We should base the real circumstances of Shaan'xi province to integrate the tax administrative resources and build up the anti-tax-avoidance mechanism which characterized by information-public-using of all relevant departments and effective cooperation. We also should make the coherent balance of the nowadays needs and the future developments,pay more attention to the effects and promote the work step by step and orderly.This essay makes experimental pursuits on anti-tax-avoidance of Shaan'xi province with the guidance of modern economic and administrative theories. The author puts up several countermeasures to rich the relevant theories . This maybe of referential and guiding usefulness to anti-avoidance work in less developed areas in practice.