| A present, the income of value-added tax of our country has already occupied about 50% of the total revenue income, vigorously promote the reasonable collocation of the society resources, preliminary solved the double revenue problem, value-added tax has exerted more and more important functions in the whole revenue system. At the same time, with the further development of society economic situation, the phenomena of value-added tax avoidance are also increasing. At present, the anti tax avoidance work in our country is lack in legal gist,mostly shown in the form of policy or direct interruption of administration action, but the theory that the anti tax avoidance gist is a substance damage theory, obviously it disobeys the basic principal of revenue legal creed. The system of anti tax avoidance system is morbidity,lacks in the unitive ideal cognition for anti tax avoidance, in the revenue work, mostly the fulfilling of the revenue income task acts as the main line. Because of this, it is necessary to do a deeper and detailed analysis and discussion aiming at the value-added tax anti tax avoidance, clarify the definition of tax avoidance and its legal property, clear about the necessity and feasibility of value-added tax anti tax avoidance, find out the reasons for the existing problems of value-added tax anti tax avoidance and based on this, bring up the countermeasures of our country on value-added tax anti tax avoidance.This article started first from the analysis on the definition and characteristics of the value-added tax, the produce, development and policy target and function, open out from the theory layer the superiority of value-added tax and the necessity of existing. The rising and popularizing of value-added tax has made the modern indirect tax have a fundamental change, at present, all the countries basically have formed having value-added tax as main body, together with the indirect tax mode of special consuming tax. The reasons why value-added tax is welcome by the governments of all the countries imputes to the characteristics of value-added tax system, on one hand, it inherits the merits of traditional indirect tax, on the other hand it has overcome the double taxation etc. demerits of the traditional indirect tax that has great finance and economic effect. Looking from the result of practice of value-added tax from all the countries of the world, value-added tax mainly has the demerits of the following aspects: first, it has a comparatively good income elasticity, that is value-added tax not only has comparatively strong adaptability for economic activities but also the income scale it produced has a relevant stable proportion relation with the national income at the same time period;the second is that the economic activities have a comparatively strong adaptability, avoid the abuse of double revenue the stair type of revenue might created, that has made the revenue burden of the same commodity or labor with consistency; the third is that it has an internal self-control system, through the management on the tax deduction vouchers of the tax payers, we can build up the benefit controlling system between the tax payers that will make the value-added tax has self-control system; the fourth is that since the tax rate of the value-added tax reflects the final revenue burden level of some commodity, so value-added tax is good for the commodity of our country to participate in the international competition. The superiority of value-added tax decides that value-added tax has exerted an important active function in finance, economy and foreign trade etc. aspects.Secondly, through the definition of tax avoidance, legal property and the theory and demonstration analysis on the current situation of value-added tax avoidance in our country, the author has pointed out the theory gist of anti tax avoidance and summed up the main forms of value-added tax avoidance. The definition of tax avoidance comes from the west. The western criminal law widely adopts the legal principal of criminal law including"if there is no proclaimed in writing in the law, it will not be a crime","if there is no proclaimed in writing in the law, it will not be punished"etc. This is the theory brought up by Italian criminal classicality school of 18th century, this has provided legal gist for tax avoidance. Through the development of half a century, tax avoidance is very popular in the world and its standardized definition has also gradually formed, that is"within the scope of permit of legal regulations, through management, investment and the plan and arrangement ahead of time on financing activity, try the best to obtain the economic benefits of tax savings (Tax Savings)."The point of views on the legal property of tax avoidance are mainly the following kinds:the first is the legal theory of tax avoidance, those who consider tax avoidance legal are mainly from the angle of revenue legal creed;the second is the disobeying theory of tax avoidance, those who think that the reasons for tax avoidance are irregularity is that although the form of the tax avoidance is legal but in fact it is disobeying of the law, it disobeys the tenet of the taxation law, not meets with the fair principal of actual tax and tax according to capability, detrimental to the substance of tax justice, so it should be determined the nature as disobeying of law and be regulated with law;there is another kind of theory that is tax avoidance stripping theory, that says tax avoidance is a kind of"law stripping action".With the fast development of economy of our country and the continuous deepening of the reform, the current value-added tax system gradually exposes the locality of not adapt to with economy, the many choices in the taxation law still provide the possibility for the tax payers to plan for tax avoidance. The first is to choose the identity of the tax payers to plan for tax avoidance; the second is to do the tax avoidance plan aiming at the tax foundation of value-added tax;the third is to adopt the delaying of revenue period for tax avoidance.Third,doing deeper analysis on the reasons of value-added tax avoidance of our country, the author pointed out the impendence of value-added tax anti tax avoidance work. Subjectively, tax avoidance activity comes from the strong desire of the tax payers to avoid tax liability. Objectively, the tax law itself and its related laws and regulations are imperfect, inadequate with defects and too many special cases; there are lots of obstacles in the effectiveness degree of the tax authorities in revenue management and in the cooperation between the countries in international revenue management that can make the strong desires of the tax payers for tax avoidance translate into actual behavior. The result and damage of tax avoidance directly leads to the decrease of the revenue income of the national finance, the revenue jurisdiction of sovereign countries is damaged, the function of macro-control of the government failed, it invaded the legislative intent of revenue laws and regulations that make their impartiality and seriousness being effected, at the same time, disobey the principal of"fair tax burden", result in the actual tax burden of the tax payers unfair, infringe the actual justice of the law,make those who received tax avoidance obtain improper competitive advantage,and those legitimate honest tax payers at a competitive disadvantage, influence the fair competition, disobey the basic requirements of the market economy that is not conducive to the sustained and steady economic development. At the same time, it also decreases the efficiency of revenue administration,easily leads to corruption and makes the authoritative of taxation law facing a enormous challenge.Last, aiming at the actual of value-added tax anti tax avoidance work of our country, tries hard to study and set up a long-term system for value-added tax anti tax avoidance. Anti tax avoidance cannot only limits to revenue legislation link. Try to image if there is no coordination between law enforcement and law-abiding, further improving of the revenue legislation in this regard cannot be effective. Tax avoidance should be the cooperation of revenue legislation, revenue law enforcement and revenue law-abiding, carry out their own duties and make concerted efforts to establish and improve the long-term mechanism of anti tax avoidance. So this thesis tries to state the countermeasures and suggestions on anti tax avoidance from the three links of revenue legislation, revenue law enforcement and revenue law-abiding. The first link starting from the detailed revenue system to perfect the current value-added tax law of our country, narrows the space of tax avoidance, to be on guard against the phenomenon of tax avoidance; the second link pointed out that we need to strengthen the revenue collection and management, build up a healthy revenue collecting and management system,plug the channels of value-added tax avoidance from the collecting and management of taxation; the third link brings up that we should not only need to strengthen the legal qualifications of the staff of the tax authorities but also enlarge the propagandize strength of the taxation law, make great efforts to enhance the integrity of all citizens in accordance with the law to comply with tax laws and tax awareness, try hard to build a harmony tax collecting and paying relation and create a great revenue environment. |
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