摘要
《特别纳税调整实施办法(试行)》(以下简称《办法》)第十章"一般反避税管理",对避税安排的类型、判定原则、税务处理、一般反避税调查程序、纳税人和第三方的协助义务等方面做出具体的规定,对纳税人和税务机关都具有重要的指导意义。鉴于中国尚无实际应用一般反避税条款的经验,本文从技术层面重点探讨对避税安排的界定和否认方面可能出现的问题,以期对今后我国一般反避税条款的实务操作提供借鉴。
Chapter 10 of the Implementation Rules for Special Tax Adjustments （Interim） （hereafter referred to as ＇Rules＇）, titled by ＇general anti-tax-avoidance administration＇, prescribes in details the categorization, identification and tax treatment of tax avoidance arrangement, the procedures for general anti-tax-avoidance investigation, as well as the assistive obligations of taxpayers and the third party, which may provide a useful guidance for both taxpayers and tax authorities. Due to lack of experience in practical application of general anti-tax- avoidance provisions in China, this paper mainly analyzes issues that might arise in the identification of tax avoidance and the denial of taxpayers from a technical level.
出处
《涉外税务》
CSSCI
北大核心
2009年第6期38-42,共5页
International Taxation In China
关键词
一般反避税条款
避税安排
税收利益
预先裁定
General anti-tax-avoidance rule Tax avoidance arrangement Revenue benefit Pre-rulings
