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企业所得税反避税:意义、措施与任务 被引量:2

A Study on the Significance and Measures of Anti-tax-avoidance
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摘要 反避税是我国企业所得税管理的一项重要任务,它涉及维护国家的税收权益,创造公平竞争的税收环境。从各国的情况看,反避税措施主要包括完善税收法规、针对某种避税形式制定特别反避税条款以及制定一般反避税规则。当前我国反避税主要应不断完善税法并加强反避税的队伍建设。此外,抑制国际避税应是我国今后反避税的重心。 As an important task of enterprise income tax administration, anti-tax-avoidance involves safeguarding national tax rights and interests as well as creating a tax environment for fair competition. Based on international practice, this paper argues that measures of anti-tax-avoidmace mainly include perfecting related tax regulations, enacting certain specific provisions and general rules for anti-tax-avoidance. Currently major tasks of anti-tax-avoidance in China should be a continuous improvement of tax laws and reinforcement of the workforce. In addition, focus of future practice of anti-tax-avoidance should be a curb on international tax avoidance.
出处 《涉外税务》 CSSCI 北大核心 2008年第9期14-18,共5页 International Taxation In China
基金 国家社科基金重大项目"贯彻落实科学发展观与深化财税体制改革"(07&ZD012)的大力支持
关键词 避税 反避税 企业所得税 Tax avoidance Anti-tax-avoidance Enterprise income tax
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参考文献5

  • 1Vern Krishna,1990, Tax Avoidance:The General Anti-Avoid&nce Eule, Carswell.
  • 2Nabil Orow 2000, Genenal Anti-Advoidance Rules: A Comparative International Analysis, Jordan PublishinE Limited.
  • 3国家税务总局税收科学研究所译.《偷税与避税》.中国财政经济出版社,1992年版.
  • 4《中国统计年鉴(2007)》和国家外汇管理局.商务部网站.
  • 5Nabil Orow, 2000.Genenal Anti-Advoidance Rules: A Comparative International Analysis, Jordan Publishing Limited, p65-p69.

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