Although tax avoidance does not violate existing laws and regulations, its harmfulness cannot be ignored.
1, tax avoidance behavior directly leads to the reduction of national tax revenue.
2. It violates the legislative intent of tax laws and regulations and affects the fairness and seriousness of tax laws and regulations.
3. The appearance of tax avoidance has done harm to social morality and morals, threatened the integrity of tax payment, and led to the law-abiding operation being at a disadvantage in the market competition.
Extended data:
cause
1, profit-driven. Driven by interests, taxpayers not only make a fuss about costs, but also think about maximizing tax benefits.
2. There are differences in the choice and application of tax jurisdiction, tax elements and tax collection methods. , resulting in unfair taxation and providing convenient external conditions for tax avoidance.
3. There are loopholes in tax laws and regulations. Because of the flexibility of taxpayer's definition, the adjustability of the amount of tax object, the difference of tax rate, the threshold and the preferential policies of various taxes, we can make use of the shortcomings of existing policies to realize taxpayers' subjective tax avoidance desire.
Baidu encyclopedia-tax avoidance