税法基本原则在反避税法中的体现

The Basic Principle of Anti-Tax-Avoidance Law

避税活动具有极其严重的危害性。为规制避税,必须加强反避税法建设。而反避税法作为税法体系重要组成部分,必然要体现税法的基本原则。它主要是税收法定原则、实质课税原则、税收公正原则和税收效率原则。

Anti-tax-avoidance law is a series of laws aiming at the regulation of the tax avoidance activities. The tax avoidance has very serious effects. In order to regulate the tax avoidance activities, the anti-tax-avoidance law must include four basic principles： taxation legal principle; taxation justice principle; taxation efficiency principle and taxation substance over form principle.