摘要
本文首先介绍了BEPS行动计划关于税收筹划强制披露机制研究的主要内容和最新进展,并分析了我国引入强制披露机制的必要性。其后,根据调查问卷探讨了我国强制披露机制的设计原则以及对实体与程序因素的具体考量。最后,本文提出了我国引入强制披露机制的基本构想和需要进行的前期准备工作。
This paper briefs on the OECD＇s research on the main content and latest development of mandatory disclosure regime for aggressive tax planning in the first place, and then analyzes the necessity of introducing the regime into China. Based on the questionnaires, the paper discusses the design principles and elements of the mandatory disclosure regime in China. Finally, the paper puts forward basic framework and pre-preparations it may involve when introducing the mandatory disclosure regime to China.
出处
《国际税收》
CSSCI
北大核心
2015年第9期37-42,共6页
International Taxation In China
