摘要
随着经济全球化的发展,反避税已成为税务机关当前面临的重要课题。从宏观上讲,我国已经初步建立了较为完善的反避税法律体系,并最大限度地与国际接轨。本文主要着眼于微观层面,从建立专职机构及独立的征管体系、打造专业队伍、建立与完善工作机制四个方面对加强反避税工作进行了探讨。
With the development of economic globalization, anti-tax-avoidance has become an urgent issue confronting tax authorities. From a macro viewpoint, we have initially established a fairly complete legal system concerning anti-tax-avoidance, and have tried our best to keep the pace with international practice. This paper mainly puts forward some suggestions on enhancing anti-tax-avoidance from a micro viewpoint, including establishing professional institutions and independent collection and administration system, reinforcing specialized workforce, constructing and improving working mechanisms.
出处
《涉外税务》
CSSCI
北大核心
2009年第2期72-75,共4页
International Taxation In China
关键词
反避税
专职机构
征管体系
专业队伍
工作机制
Anti-tax-avoidance Professional institution Collection and administration system Specialized workforee Working mechanism
