I. Classification from the legal point of view
Analysis from the legal point of view, tax avoidance behavior is divided into two types of tax avoidance in accordance with the sense of the law and tax avoidance against the sense of the law.
1. Shun law consciousness tax avoidance activities and the results they produce are consistent with the legal knowledge of the tax law, which does not affect or weaken the legal status of the tax law, nor does it affect or weaken the functional role of the tax, such as taxpayers to use the starting point of the tax law to avoid tax, and so on.
2. The tax avoidance against the sense of law is contrary to the sense of law of the tax law, it is the use of the inadequacy of the tax law to carry out anti-constraint, anti-control behavior, but also does not affect or weaken the legal status of the tax law.
Tax avoidance is essentially a means for taxpayers to use their rights under the tax law to protect their vested interests while fulfilling their legal obligations. Tax avoidance does not, will not, and can not fail to fulfill the obligations under the law, tax avoidance is not a legal obligation to resist and confrontation.
It must be pointed out that tax avoidance is a right that taxpayers should enjoy, that is, taxpayers have the right to choose and make decisions in accordance with the law's "non-disallowance". The state against tax avoidance activities exposed the incompleteness of the tax law, unreasonable, to take corrective, adjusting measures, but also the state has the basic rights, which is the state to deal with tax avoidance of the only correct way. If non-legal forms are used to rectify the defects in the law, it will only bring about many adverse consequences. Therefore, the State cannot oppose, weaken or condemn tax avoidance by means of administrative orders, policies, discipline, morality or even public opinion. To take a step back, even if tax avoidance is not recognized as legal and legally protected economic behavior. But it should certainly be economic behavior that is not illegal and not sanctioned by law. "The law is not a crime without civilization," which is a basic principle of the rule of law.
Two, according to the tax avoidance involved in the tax territory classification
1. Domestic tax avoidance. Domestic tax avoidance is the taxpayer to take advantage of the conditions provided by the domestic tax law, the existence of the possibility of tax avoidance. In general, it is easier to engage in domestic tax avoidance than international tax avoidance.
2. International tax avoidance. International tax avoidance is more common and complex than domestic tax avoidance. Taxpayer's tax avoidance activities once a certain foreign-related factors, and thus with the tax jurisdiction of two or more countries to produce a link, it constitutes an international tax avoidance, that is, the national tax avoidance is in a different tax territory (national territory) under the tax avoidance. International tax avoidance arises for many reasons, from the point of view of taxpayers, of course, in pursuit of corporate (company) profits. From the objective conditions, it is mainly because of the differences in the tax system of each country (tax jurisdiction, tax rate, profit opportunities, etc.), insufficient international coordination of taxation, different political, economic and tax cooperation and agreements between countries, and the fact that some countries, in order to attract foreign investment to promote their own economic development, have formulated some specific preferential policies in taxation, coupled with the unequal strength of tax administration in each country, which have provided opportunities for international tax avoidance. These all provide opportunities for international tax avoidance.
Three, according to tax avoidance against the tax laws and regulations system classification
1. Utilization of the provisions of tax avoidance. It is for a certain item in the tax law, a provision of the content of the provisions of the juxtaposition, the taxpayer to choose from the content and methods in favor of their own, such as tax deadlines, depreciation methods, inventory valuation methods, and so on.
2. The use of scalability provisions to avoid tax. It is for the tax law in the implementation of the provisions of the elasticity, the taxpayer in favor of their own understanding of the implementation.
3. The use of clear provisions to avoid tax. It is for the tax law is too abstract, too simplified provisions, taxpayers according to their own understanding, from the perspective of their own interests to plan.
4. Using contradictory provisions to avoid tax. It is for the tax law contradictory, conflicting content, taxpayers to make decisions in their favor.
The above tax avoidance behaviors, some of which can make the taxpayer to achieve permanent tax avoidance (as long as the tax law is not modified), to bring long-term benefits to the enterprise; some of which is as much as the taxpayer to take advantage of the time difference, temporarily deferred tax obligations (financial accounting is the first occurrence of deferred tax credits), so that the taxpayer to obtain the benefits of capital operations, because it is the same as the enterprise from the government to obtain a non-interest-bearing loan, so that the taxpayer to obtain the benefits of capital operations, so that the taxpayer to obtain the benefits of capital operations, so that the taxpayer to obtain the benefits of capital operations. The taxpayer receives a capital operating benefit because it is equivalent to the business receiving an interest-free loan from the government. Moreover, a temporary tax avoidance benefit may be transformed into a permanent benefit, such as when the state changes the tax law during the period and does not apply the realized temporary tax avoidance benefit retroactively. Therefore, the enterprise should be based on a variety of conditions, always pay attention to the changing circumstances, the use of all possible forms of tax avoidance to seek business interests.