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论避税与反避税（On tax avoidance and anti tax avoidance）.doc

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论避税与反避税（On tax avoidance and anti tax avoidance）

论避税与反避税（On tax avoidance and anti tax avoidance） On tax avoidance and anti tax avoidance On tax avoidance and anti tax avoidance 2008-12-20 15:15:39 Tax is the countrys participation in the distribution of social products in order to realize its economic function and political power. A means of obtaining financial revenues forcibly and without compensation. Countries are different, times are different, taxes are different, so tax manpower figures reduce the tax burden in different ways and means. Although these methods and means are diverse, there is no such thing as tax evasion, tax evasion, tax evasion and tax avoidance. The first three acts will be severely investigated in any country as soon as they are discovered. In particular, tax evasion and tax evasion, once investigated and exposed, will be difficult to escape severe economic penalties. Therefore. More and more tax payments. The gap between the loopholes in the national tax code and the differences between international taxes, in various ways, in economic activity. Achieve the purpose of reducing or eliminating the tax burden. What is tax avoidance, its meaning and types, which is the most basic concept and content we must understand. First, tax avoidance refers to the taxpayer to make use of the tax omission or preferential policies prescribed by the tax law, and make financial arrangements or tax planning, without violating the provisions of the tax law. To avoid and reduce the tax burden. The meaning of tax avoidance: first, the tax avoidance behavior is the tax owner or enterprise legal person. In order to reduce or relieve the tax burden of taxpayers or corporate advance through careful arrangement and planning, the use of tax gaps and loopholes in the use of tax or the imperfect to pay less tax purposes; two is a tax in violation of tax avoidance is the premise of legal or not. The key is to see whether countries that taxpayers have the right to reduce the tax obligation of choice, or whether from th