摘要
本文首先梳理了中国反避税法律的制度演进脉络与法律框架体系,对中国反避税法律制度进行了法理分析,并以《税收征管法》修改为中心,对中国反避税法律制度中存在的问题提出了相关政策建议。
This paper first summarizes the evolution path and legal framework of anti-tax-avoidance system in China, and makes an analysis on the legal theory of anti-tax-avoidance system. Furthermore, focus- ing on revising the Tax Collection and Administration Law, the paper puts forward some policy suggestions aiming at existing problems in anti-tax-avoidance legal system in China.
出处
《涉外税务》
北大核心
2013年第2期5-9,共5页
International Taxation In China
关键词
反避税
税收征管法
企业所得税法
避税行为
举证责任
Anti-tax-avoidance Tax Collection and Administration Law Enterprise Income Tax LawTax avoidance Burden of proof
