摘要
近年来,我国反避税工作取得了长足发展,法律基础逐步构建、工作机制不断创新、查补税款大幅提高。与此同时,我国反避税工作也面临着严峻的国际和国内形势,存在一些薄弱环节。对此,本文提出了构建我国反避税防控体系的基本思路和政策建议。
In recent years, the work of anti-tax avoidance in China has made significant progress, with the legal basis constructed, working mechanism innovated and the additional taxes promoted. Meanwhile, the work of anti-tax avoidance in China is facing a fierce international and domestic situation and also has some weak loopholes. On these grounds, this paper puts forward some basic idea and policy proposals on building the prevention and control system of anti-tax avoidance in China.
出处
《国际税收》
CSSCI
北大核心
2014年第9期48-51,共4页
International Taxation In China
关键词
国际税收
反避税
利润调整
双边磋商
International taxation Anti-tax avoidance Adjustment of profit Mutual consultation
