VAT Anti-tax Avoidance Study

Because of its advantages in neutrality and efficiency,VAT is known as "good tax," which has swept the world.Value-added tax is the main tax category in China.After the increase in the value of tax,its main position in tax revenue has been further strengthened.The accompanying value-added tax avoidance activities have gradually emerged and have shown an intensifying situation,which has brought great harm to China's fiscal revenue and rights.Through summarizing the research on tax avoidance in the field of China's jurisprudence,the legal constituent elements of the tax avoidance of taxation were introduced,and the basis for the anti-tax avoidance of value-added tax was carried out.Explain the existing deficiencies of the existing VAT anti-tax avoidance legal system,clarify the necessity and feasibility of the VAT anti-tax avoidance,and point out the common methods of VAT avoidance through the case,and on this basis,put forward the countermeasures for VAT anti-tax avoidance in China.Helps the development of tax law in China.This article first analyzes the theoretical research of value-added tax avoidance,points out the characteristics of the system design of value-added tax in terms of tax deduction,and the design of the system objectively provides conditions for avoidance of value-added tax,and then clarifies the type of tax avoidance based on the intention of legislators.The three doctrines of tax avoidance indicate that tax avoidance is a dismissal.The analysis of the legal constitutional elements of the VAT avoidance has led to the main basis for China's VAT anti-tax avoidance.Secondly,we introduce the case of Group A VAT tax avoidance planning and combine relevant tax laws and regulations to point out several commonly used methods for avoiding VAT.Third,regarding the implementation of China's value-added tax,from the subjective reasons,institutional deficiencies,the division of the burden of proof is not clear,the lack of interaction between various departments,the narrow coverage of anti-avoidance laws and regulations,the system is not perfect and so on to China's value-added tax avoidance The reasons for the analysis were made and the dangers of tax avoidance were pointed out.Finally,in view of the actual work of our country's value-added tax anti-tax avoidance measures,we put forward efforts to improve the value-added tax legislation,strengthen the anti-tax avoidance law enforcement,establish humanism,and improve taxation services,so as to provide the next series of anti-tax avoidance measures for China.Work provides a solid legal guarantee.