Conflicts And Balance Of Tax Avoidance And Anti-Tax Avoidance

As a carrier of economic globalization,multinational companies have injected vitality into globalization.But at the same time,the transnational flow of international tax sources inevitably brings new problems.Multinational companies use tax planning to ensure that their own interests are maximized while the tax authorities have been fighting the tax avoidance behaviors of multinational companies from the perspective of “ national treasury”.There have been conflicts between the two parties.Is the conflict between public and private interests irreconcilable? How could we divide the border between tax avoidance and tax evasion at the legal level in a better way? Is it possible to respect the taxpayers' right to make reasonable tax planning while we protect the national fiscal revenue and maintain the fairness and justice of the tax law as well? This paper discusses Amazon's tax avoidance and anti-avoidance cases.The case has the features of long durations,large tax amounts and many technical disputes.Based on the case analysis,it defines the boundary between tax avoidance and anti-avoidance balance.The balance point of anti-tax avoidance of the authorities is to ensure the normal exercise of the tax planning power,so as to ease the contradictions between the taxpayers and the tax authorities,promoting the symbiosis of interests between the two parties.This article is divided into five parts.The first part is an introduction,which elaborates the background and significance of the research,the main content of the study,the research methods,innovations and shortcomings and literature reviews at home and abroad.The second part is the theory and overview.It discusses related theories of tax avoidance and anti-avoidance,marginal costs and benefits of tax avoidance,information asymmetry theory,game theory and other related theories.The third part provides an overview of the status quo,including the status quo of tax avoidance and anti-avoidance in China,the challenges of anti-tax avoidance in our country and the current status of conflicts between tax avoidance and anti-tax avoidance in China.The fourth part is the introduction and analysis of the case.On the basis of the introduction of the Amazon tax case,it analyzes the multiple tax avoidance methods adopted by Amazon.It elaborates the accusations of tax avoidance by the tax authorities against Amazon.Focusing on the conflicts and disputes between the two parties in the Amazon case,it analyzes the reasons for the conflict between tax avoidance and anti-avoidance from the perspective of both the taxpayer and thetax authority,proposing that the incomplete taxation legal system is the root cause of the conflict.The taxpayer violates the economic substance and conducts excessive tax planning overstepping the border between tax avoidance and tax evasion.The tax authorities abuse their discretion to infringe on taxpayers' interests;moreover,international tax competition has exacerbated the conflict between tax avoidance and anti-tax avoidance.The fifth part is the conclusion and enlightenment of the case analysis.In order to coordinate the collection of conflicts between the two parties and seek the balance between tax avoidance and anti-avoidance,this paper has drawn some related conclusions by studying the boundary between the balance of tax avoidance and anti-avoidance.First,the unsound tax law is the root cause of the conflicts between tax avoidance and anti-avoidance.The principle of tax law should be used as the boundary to determine the balance between tax avoidance and anti-avoidance.Second,the taxpayer's excessive tax planning crosses the border and triggers conflicts between the authorities and the taxpayer.Economic substance,with the principle of substantive taxation as the boundary,operates the balance between tax avoidance and anti-avoidance.Third,tax authorities abuse the discretion to infringe the interests of taxpayers and should consider the balance of tax avoidance and anti-avoidance based on the principle of protection of the taxpayer rights.Specifically,in order to seek a balance between tax avoidance and anti-avoidance,this article advocates that the legislature should refer to foreign tax avoidance cases to continuously improve China's tax legal system.Tax authorities should reasonably guide tax planning to achieve the flow of economic resources and strengthen international cooperation in tax collection and administration.Organs should set up special tax courts.The legislature and the judiciary could jointly limit the discretion of tax authorities to prevent abuse.Taxpayers should establish a correct tax planning concept and pay attention to changes in tax policies in a timely manner.