避稅與反避稅法律問題研究.pdf

1、華中科技大學(xué)碩士學(xué)位論文避稅與反避稅法律問題研究姓名：龐珺申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：法律指導(dǎo)教師：彭禮堂2011-05-24華 中 科 技 大 學(xué) 碩 士 學(xué) 位 論 文 華 中 科 技 大 學(xué) 碩 士 學(xué) 位 論 文 IIAbstract On the background of economic globalization in the world and accession to WTO, more and more foreig

2、n-capital enterprises come to our nation for investment. They take kinds of ways to tax evasion or tax avoidance by tax planning, which make the domestic-capital enterprises worse and worse and destroy the tax rights of

3、our nation seriously. It is not the best way to solve the tax evasion by the leak of tax policy for auditing work, due to tax avoidance is more concealed than usual illegal tax behavior, which needs to strength the regul

4、ation from legislation. Therefore, the writer puts forward constructive suggestions to tax anti-avoidance legislation through analysis the legal question on tax avoidance and anti-avoidance. There are five parts in this

5、thesis. In the first part, it introduces the general theory of tax avoidance and anti-avoidance. It also explains the legal consequences and illegality on tax avoidance in order to strengthen the necessity and significan

6、ce of anti-avoidance rules. In the second part, it explains the actual procedure on tax avoidance of payer, and makes further analysis on its subjective and objective reasons, and accounts for several ways to tax avoidan

7、ce by current payer took. In the third part, it is about taking developed countries as example to learn its experiences of anti-avoidance. It analyses advanced experiences of developed countries from general anti-avoidan

8、ce, specific anti-avoidance and international anti-avoidance three aspects. In the forth part, on the basis of reviewing the development of our nation’s anti-avoidance, it introduces the current situation on anti-avoidan

9、ce, and analyses the weak of our nation’s anti-avoidance，and the final part puts forwards several suggestions to consummate our nation’s anti-legislation. Keywords: Tax avoidance Anti-tax avoidance General anti-avoidan