摘要
党的十八大以来,我国反腐败工作不断推进,治理商业贿赂是反腐败工作的重点,然而税务部门却鲜有作为。通过介绍OECD国家在打击跨国商业贿赂中税收领域的主要做法,针对我国税务部门在治理商业贿赂中存在的法律、政策、检查和协调问题,提出应健全治理商业贿赂的税收法律基础、明确禁止行贿支出税前扣除、加强治理商业贿赂税务检查和健全工作协调及信息共享机制等建议,以充分发挥税务部门在治理商业贿赂中的作用。
Since the 18 th CPC National Congress,the anti-corruption work has been deepened in China.Governing commercial bribery is the major field in our country Anti-Corruption,however little have been done in the field of taxation in China.By introducing the main practices of OECD countries in governing transnational commercial bribery in the field of taxation,aiming at the problems existing in the laws,policies,inspections and coordination of the tax departments in the governance of commercial bribery in China,this paper puts forward that we should perfect the legal basis for the governance of commercial bribery,explicitly prohibit the pre-tax deduction of bribery expenditure,strengthen the governance of commercial bribery tax inspection and improve the work coordination and information sharing mechanism,so as to give full play to the role of tax departments in the governance of commercial bribery.
作者
崔大海
CUI Da-hai(Business School,Fuyang Normal University,Fuyang 236037,Anhui)
出处
《阜阳师范大学学报（社会科学版）》
2020年第4期116-122,共7页
Journal of Fuyang Normal University：Social Science
基金
阜阳师范大学博士科研启动经费项目
阜阳师范大学2019年度校级本科质量工程项目(2019JYXM18)。
关键词
外国公职人员
税前扣除
商业贿赂
foreign public offices
tax deductibility
commercial bribery
