The New Enterprise Income Tax Law "tax Avoidance

At present, With some companies use a variety of tax shelters to avoid income tax is becoming more and more serious , Domestic and international tax avoidance and anti-tax avoidance has become more intense struggle . In order to protect from erosion of national tax revenue , Some enterprises may be taken against the tax measures, Anti-avoidance learn lessons at home and abroad, "People's Republic of China Enterprise Income Tax Law" Special Tax Adjustments Chapter VI is devoted to the anti-avoidance measures, China's Enterprise Income Tax Law of the anti-avoidance provisions of the development and implementation, To prevent acts of corporate tax avoidance , Strengthen tax collection and management, To plug revenue loss , Safeguard the national interests , To promote fair competition, has a very great significance . But at the same time, The new Enterprise Income Tax Law after the promulgation of ? Also anti-avoidance in our country is facing a new trend of development, This study is based on the completion of this background.This paper's framework divided into five chapters. The first part of the main topics on the background, the research questions and study the theory and practical significance , At the same time on the topic of the Literature Review ,And explained the purpose of this article and method. Analysis of the second part of the general theory of tax avoidance , Leads to the concept of research on tax avoidance , On this basis , Analysis of the elements of tax evasion and the legal nature of, That the overflow from the tax avoidance provisions , Is a regulatory system should be the conduct of. Part III of the United States, Britain, Germany and South Korea in four countries to introduce anti-avoidance system , Summed up the foreign anti-avoidance system to China , Chapter IV of the legal system of China's anti-avoidance perspective of the status quo. The thesis mainly introduced the system of anti-tax avoidance in the U.S, the Britain and the Germany and Sum up the Enlightenment which the foreign anti-avoidance system give us.The forth chapter is about the present situation of tax avoidance in our country. The thesis focuse on the historical process of the legal system of China's anti-avoidance, and the new "Enterprise Income Tax Law" and "methods" in the new anti-avoidance provisions were introduced.The fifth chapter analyze China's anti-avoidance problems and proposed solution.