有关避税行为非法性原因分析（An analysis of the reasons for the illegality of tax avoidance）.docVIP

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有关避税行为非法性原因分析（An analysis of the reasons for the illegality of tax avoidance）.doc

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有关避税行为非法性原因分析（An analysis of the reasons for the illegality of tax avoidance）

有关避税行为非法性原因分析（An analysis of the reasons for the illegality of tax avoidance） An analysis of the reasons for the illegality of tax avoidance An analysis of the reasons for the illegality of tax avoidance 2008-12-20 15:11:26 First, some views on the qualitative characteristics of tax avoidance As for the legal nature of tax avoidance, there have been different definitions of law, law and law. That tax avoidance is a legal reason of tax avoidance does not violate the law meaning and legal regulations, private law is the effective behavior choice behavior is the behavior of taxpayers with freedom, legitimacy. Hold the view that although the form of illegal tax avoidance legal but actually illegal, it violated tax purposes, does not conform to the fair principle of Taxation, substantial justice of tax loss, thus should be defined as illegal and legal regulations. Take the view that the tax evasion is neither lawful nor illegal, but a behavior that is inconsistent with the purpose of the law, but can not be applied in law. Its essence is to make use of the loopholes in the law to achieve certain behavioral goals, and at the same time achieve the goal that the law can not be applied to it. The first view because the necessity of serious obstacle avoidance behavior intensified and the function of the realization of the tax and tax avoidance regulation and has been rejected by most scholars, and then two kinds of views should be nowadays the mainstream view of Tax Law -- for tax avoidance behavior is illegal (including illegal and the removal method). Two, define and analyze the concept of tax avoidance Before we make a concrete analysis of tax avoidance, we must have a clear definition of the concept of tax avoidance, which is the premise of all analysis and discussion. Although many countries have yet to tax, tax evasion and tax avoidance have clearly defined, but I already had an agreement Ancient Chinese Literature Search. That is allowed by tax law, tax evasion is forb