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1、有关避税行为非法性原因分析（Ananalysisofthereasonsfortheillegalityoftaxavoidance）AnanalysisofthereasonsfortheillegalityoftaxavoidanceAnanalysisofthereasonsfortheillegalityoftaxavoidance2008-12-2015:11:26First,someviewsonthequalitativecharacteristicsoftaxavoidanceAsforthelegalnatureof
2、taxavoidance,therehavebeendifferentdefinitionsoflaw,lawandlaw.Thattaxavoidanceisalegalreasonoftaxavoidancedoesnotviolatethelawmeaningandlegalregulations,privatelawistheeffectivebehaviorchoicebehavioristhebehavioroftaxpayerswithfreedom,legitimacy.Holdtheviewthatalthought
3、heformofillegaltaxavoidancelegalbutactuallyillegal,itviolatedtaxpurposes,doesnotconformtothefairprincipleofTaxation,substantialjusticeoftaxloss,thusshouldbedefinedasillegalandlegalregulations.Taketheviewthatthetaxevasionisneitherlawfulnorillegal,butabehaviorthatisincons
4、istentwiththepurposeofthelaw,butcannotbeappliedinlaw.Itsessenceistomakeuseoftheloopholesinthelawtoachievecertainbehavioralgoals,andatthesametimeachievethegoalthatthelawcannotbeappliedtoit.Thefirstviewbecausethenecessityofseriousobstacleavoidancebehaviorintensifiedandthe
5、functionoftherealizationofthetaxandtaxavoidanceregulationandhasbeenrejectedbymostscholars,andthentwokindsofviewsshouldbenowadaysthemainstreamviewofTaxLaw--fortaxavoidancebehaviorisillegal(includingillegalandtheremovalmethod).Two,defineandanalyzetheconceptoftaxavoidanceB
6、eforewemakeaconcreteanalysisoftaxavoidance,wemusthaveacleardefinitionoftheconceptoftaxavoidance,whichisthepremiseofallanalysisanddiscussion.Althoughmanycountrieshaveyettotax,taxevasionandtaxavoidancehaveclearlydefined,butIalreadyhadanagreementAncientChineseLiteratureSea
7、rch.Thatisallowedbytaxlaw,taxevasionisforbiddenbylaw,andtaxavoidanceisboundedbetweentwopersons.Itisbecauseofthelegitimacyoftaxevasionandpublicityformsanddistinction,andbecauseoftheviolationoftaxlawandtaxpurposestodistinguish.Taxevasionreferstotheuseofprivatelawintheposs
8、ibilityofselection,intheabsenceofprivatetransactionsinherentsenseofreasonablereasons,andthechoiceofnoncommonly
