反避税实践 反避税规则 信息披露制度

全球化背景下,受移植和效率两方面作用,各国反避税措施具有趋同倾向。美国近20多年来在反避税方面的经验和做法,尤其是其创制的避税信息披露制度和经济实质原则两大反避税＂武器＂,为许多国家所借鉴。本文结合美国反避税的两个阶段具体实践,具体分析了美国反避税立法机制、行政管理与司法应对方面的主要经验及其成因。

With the economic globalization, the measure of anti-tax avoidance tends to homology for legal transplanting.During the last two decades, the Internal Revenue Service has achieved great success in the＂war＂against tax avoidance, including constructing the 2＂weapons＂named disclosure system and the economic substance principles, which other countries have tried to refer to.Analyzing theoretically on USA two stage practicing of anti-tax avoidance ,the article summarized on the legislative, administration and justice practice of the United States, and analyzed of the measures of its＇regulation system.