Research On Counter-measures Of The Anti-Tax Avoidance Of Hunan Province

With the accelerated globalization, the economic issues of home and abroad have become more complicated. The situation of tax avoidance and Anti-tax Avoidance has been more severe, being the hot topic in the field of tax administration. A proportion of taxpayers avoid fulfilling their tax liabilities by altering the transfer prices, abusing the tax preferential policies, changing the places of tax registration, and thinning capitalization for the sake of their own interest, which results in the Tax Gap, failure of Macro-Economic Regulation, unfair tax burden, inefficient tax enforcement. Currently, the phenomenon of tax avoidance is characterized by its diversity, complexity as well as concealment. As a result, the research of Anti-tax Avoidance administration targeted at those problems not only exerts a profound impact on the tax administration in the new era, but caters for the demand of the reform of public government, and is also an important component of the new style of the public financial administration.On the basis of other documentaries, the thesis analyzed the statistics of the datum from the surveys of the tax avoidance and anti-tax avoidance in Hunan Province. It summarized the current state of those problems and examined the root causes, identified the general characteristics of tax avoidance in the local area. And figured out the cause of taxpayers psychological expectation by using the Game Theory. In the meantime, it also identified the deep-level causes from the following aspects including the design of tax system, the drawbacks of tax enforcement as well as the qualities of tax staff with other theories with regard to the public administration. Then, it borrowed the useful experiences from the western countries, put forward the effective countermeasures that highlight the necessities of establishing the rigorous tax regulations, strengthening the tax administration, carrying out the policies of severe punishment, relying on the efficient information system of Anti-Tax Avoidance and expanding the cooperation between tax offices both at home and abroad in the hope that minimizes the illegal behaviors of tax avoidance.