摘要
我国在2008年正式在企业所得税立法中引入一般反避税规则。但相对于国际上其他发达国家的实践,我国一般反避税制度尚不完善。税务机关启动一般反避税调查的条件、调查时应遵循的程序以及调查中需关注的相关问题尚不明确。一般反避税规则的不确定性会增加我国纳税人权益受到侵害的风险。本文在对国际一些国家一般反避税实践的梳理和总结的基础上,总结了国际上部分国家一般反避税制度中所具有的共性和立法要素,由此提出了我国在构建"一般反避税规则"制度中应该关注的主要问题。
The anti-avoidance rules were officially introduced into the Enterprise Income Tax Law in 2008. However, in contrast with other developed countries＇ practices, the rules in China are still far from perfection. It is not clear on such issues as the prerequisite to conduct anti-avoidance investigation, the legal procedures the competent tax authorities should follow and the relevant issues tax officials shall concern. The uncertainty of anti-avoidance rules will increase the risks of harming the rights of taxpayers. Based on the review of anti-avoidance practices of some foreign countries, this paper summarizes their general characteristics and key legislative factors of anti-avoidance systems in some foreign countries worldwide, and puts forward the major issues needing concerns when establishing the general anti-avoidance rules in China.
出处
《国际税收》
北大核心
2013年第10期11-14,共4页
International Taxation In China
