摘要
《特别纳税调整实施办法(试行)》(以下简称《办法》)关于避税法律责任的具体明确,是我国反避税立法上的重大突破,加重了纳税人避税成本,加大了打击避税行为的力度。本文立足于反避税工作实践,就《办法》中的法律责任进行审视和解析,以期能够对开展反避税实务拓展思路。
The Implementation Rules of Special Taxation Adjustments （ Interim ） （hereinafter referred to as ＇Rules＇ ） has clarified the legal liability of tax avoidance, which is a major breakthrough in the national anti-avoidance legislation. Through increasing the cost for tax avoidance, anti-avoidance should be well managed and strengthened. This paper interprets and analyzes the legal liability as implied in the Rules based on practical experience in anti-avoidance work, with an expectation to extend the thoughts on anti-avoidance practice.
出处
《涉外税务》
CSSCI
北大核心
2009年第9期31-33,共3页
International Taxation In China
关键词
国际税收
反避税
法律责任
International taxation Anti-avoidance Legal liability
