| Tax is the major source of national financial revenue,the state organs to the taxpayers tax on behalf of the state,using the tax revenue through the provision of public goods and service feedback form of the public.Tax law is a basis law for the protection of national revenue,with a mandatory and invisible.Tax avoidance refers to the activities that the taxpayers adopt measures to lighten or relieve possible tax burdens.This act damaged the fundamental principles of taxation,caused a huge impact on the tax law and affected the state tax revenue,then anti-avoidance came into being.Tax avoidance is inevitable a question in the fiscal and taxation law field,and tax avoidance and anti-avoidance are in a state of long-term continuous game.Fiscal and taxation system reform is in progress,which reduces the tax burden of taxpayers.It is business tax changes into the value-added tax that has become the main event,and the collection and management of value-added tax is particularly important.At the same time,We cannot ignore the taxpayer's tax avoidance behaviors.The attention on China's value-added tax avoidance is not enough,and there are many problems on anti-avoidance to be resolved.According to basic concept and basic principle of tax avoidance and anti-avoidance,it puts forward the basic ideas of value added tax avoidance and anti-avoidance in this paper.And it analyzes the cause of the value-added tax avoidance and the necessity of value-added tax anti-avoidance.Then it reveals the problem of value added tax anti-avoidance in our country and draws lessons from the beneficial experience of outside value-added tax legislation and case.Putting forward strengthening value-added tax legislation and introducing related system,makes the tax authorities in accordance with the law in the value added tax anti-avoidance tax and regulates their own behaviors.At the same time,it has advocated taxpayers and tax workers to change awareness,reducing VAT avoidance behaviors. |
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