Research On Anti Tax Avoidance Measures Based On The Special Tax Adjustment Scheme

Tax avoidance and anti-avoidance forever is the taxpayer and taxation authorityhave inevitable problem, Tax avoidance can reduce the tax burden on taxpayers, Antitax avoidance can increase the government’s tax and realize the fairness betweentaxpayers. Our country started on January1,2008on the implementation enterpriseincome tax law and its implementing regulations provisions "special tax adjustments"clause has carried on the detailed provisions, Before this not yet comprehensiveanti-avoidance legislation. Not only perffect our many years practice of transferpricing method and pricing arrangements for booking, at the same time alsoIntroduction foreign more successful of cost sharing agreement, a controlled foreignenterprise, thin capitalization and anti tax avoidance methods, and increase the extrabenefit on special tax adjustments charge interest, This makes the tax authority canbetter according to the provisions of law enforcement,.Also enables the taxpayer tobetter compliance. on this basis, Introduced the measures for the implementation ofspecial tax adjustments (try out)", More to promote the investigation of the country’sunified specification u the intensity of the adjustment of anti-avoidance case dutyexemption, Also promote the coordination between the tax bureau, Serious blow thetax avoidance, So the study of "special tax adjustments" clause, it is very necessary.This article mainly from the following five parts of anti-avoidance measuresunder the special tax adjustment scheme are studied, and combined with thesuccessful experience of some developed countries abroad anti tax avoidance, andputs forward some Suggestions for the perfection of anti-avoidance measures in ourcountry.The first part introduces the our country at present some of the more commonmethod of tax avoidance, At the same time to our country current situation and mainproblems of anti-avoidance has carried on the detailed narration. At present theanti-avoidance work is based on some of the tax laws and regulations of our country,have introduced concept of anti-avoidance, compared with developed countries, Anti-avoidance legislation has just started, so also there are some problems, the needto further improve and correct them.The second part of our country’s "special tax adjustments". As a result of theexistence of various tax means, threatening to our country’s tax environment, so inthis background of "special tax adjustment measures (trial)", To reduce all kinds of taxavoidance, combining our country after the implementation of the special taxadjustments anti-avoidance work some of the achievements, prove the necessity ofspecial tax adjustment plan. This article mainly introduced the special tax adjustmentscheme of four aspects, one is the transfer pricing methods; two is to make anappointment to pricing arrangements; three is other anti-avoidance terms, mainlyincluding cost sharing agreement, a controlled foreign enterprise, thin capitalizationand general anti-avoidance provisions; Four is special tax adjustment charge interest.The third part through transfer pricing tax avoidance and thin capitalizationanti-avoidance case, analysis of special tax adjustments to the impact of taxauthorities and taxpayers, and need to perfect policy advice is given. This is also theinnovation of this paper.The fourth part introduces the anti tax avoidance methods of some typicalforeign countries, provides reference for our country to improve the anti taxavoidance measures. Mainly introduces the foreign experience of anti tax avoidanceinclude the following six aspects: the first, regulation of affiliated enterprisetransaction, the typical countries is USA, France and Germany; the secend, arrangesfor the pricing system and advance pricing transfer, the typical countries is USA,OECD and Japan; the third deal with the thin capitalization measures, the typicalcountries is Britain, USA and Japan; the fourth, regulation measures of internationaltax havens, the typical countries is USA, Australia and Britain; the fifth, strengthenthe construction of anti tax avoidance mechanism, the typical countries is USA,Britain and Canada; the sixth, limit the tax agency malicioustax planning behavior,the typical countries is USA and Britain.The fifth part combining with the our country current situation and main problemof anti tax avoidance and abroad anti tax avoidance experience, to perfect our country’s tax and puts forward some reasonable Suggestions, mainly includingstrengthen tax legislation of anti tax avoidance, perfect the system of anti taxavoidance, join the anti abuse provisions in the international tax agreements, speed uprealize the informationalization of the tax management.