新《企业所得税法》的一般反避税条款再审视

Resurvey on the General Anti-avoidance Clause of the Latest Corporate Income Tax Law

新《企业所得税法》中的一般反避税条款作为弥补法律漏洞的、具有一般防范性的、兜底性的条款,可以网罗其他的那些无法归在转让定价、避税地、资本弱化等具体反避税条款中但又构成需要法律规制的避税行为。但是一般反避税条款在具体实施中的缺点也显而易见。由于我国目前的税收执法水平、税收执法队伍素质、税收司法审理等,一般反避税条款的实施面临着诸多现实问题。在对一般反避税条款进行评析的基础上,结合我国的现实情况,提出进一步完善一般反避税条款的建议。

The general anti-avoidance clause of the latest Corporate Income Tax Law, which compensates the legal loophole and functions as general preventive clause and miscellaneous provisions, can recuit tax evasion behavoir which can not be classified into such anti-avoidance clasue as havens, capital weakening, but constitute the legal regulatin behavoir. Whereas, the general anti-avoidance clause has its demerit in the course of emplementation, and it is confronted with many practical problems because of the current level of tax law enforcement, the quality of tax law enfurcement contingent, and tax judicial proceedings,etc.. Based on the evaluation and anlysis on the general anti-avoidance clause and the actual situation in China, advice on how to further perfect it will be given.