Research On General Anti-avoidance Rules Of Corporate Income Tax Law From The Perspective Of Legal Methodology

China ’s general anti-abuse rules,with Article 47 of the Enterprise Income Tax Law as the core,show the obvious over-principle of legal provisions and excessive reliance on administrative legal documents in the application,resulting in conflicts between the Tax Law and the Civil Law and the contradiction between the internal subordinate law’s breakthrough to the superordinate law in the tax law system.This article takes Alexy’s legal argumentation theory as the framework,and uses legal methodologies such as legal logic,legal doctrine and comparative studies of similar systems as the main research methods to further enrich and deepen the study of Article 47.Through the formal translation analysis of Article 47’s internal logic and the discussion of the theoretical propositions involved outside,it finds out what it can do under the current normative rules and what needs to be further supplemented: the legislative authorization and the scope of the tax authority ’s discretion can limit and clarify the room for uncertainty in the legal concept through various channels such as legislation,justice,and administration.It is necessary to strengthen and realize effective supervision of administrative judgment by judicial review;It is inevitable to sacrifice part of the certainty and stability as a general clause,and the determination of circumvention will be judged in the context of specific cases;With regard to the principle of business purpose and the principle of economic substance,after understanding the background of relevant systems outside the territory,it should be combined with China’s actual situation to "graft" rather than simply "transplant".