社會系統論下一般反避稅條款的生成

The Formation of Anti-Avoidance Tax Rule under the Theory of Social System

The paper will discuss the anti-avoidance rule on the basis of the theory of social system. The relationship of income tax and natural law is the fundamental reason of tax difficulties. The introduction of the antiavoidance rule formation time and the overall of the tax law formation process focuses on the certain rule. All the above is the theory for the research of anti-avoidance rule. And, observing the substance rule is formulated in the tax law system and economic system is the basis to analyze the anti-avoidance rule formed in the tax law system and political system.