国家税务总局发布《一般反避税管理办法(试行)》(上)

State Administration of Taxation Released Administrative Measures on the General Anti-Avoidance Rule(Trial)(Part Ⅰ)

2014年12月2日，国家税务总局发布《一般反避税管理办法（试行）》（国家税务总局令第32号，以下简称“办法”），进一步规范和明确了税务机关采取一般反避税措施的适用范围、判断标准、调整方法、工作程序、争议处理、“税收利益”的含义和“避税安排”的主要特征等相关问题。《办法》的主要内容如下：

On December 2na, 2014, the State Administration of Taxation released Administrative Measures on the General Anti-Avoidance Rule （TriM） （Order No. 32 of the State Administration of Taxation, hereinafter referred to as ＇the Measures＇） to further regulate and clarify issues related to the implementation of the General Anti-Avoidance Rule by Chinese tax authorities, such as applicable scope, judgment criterion, adjustment method, working procedure, dispute resolution, definition of ＇tax benefit＇, major features ofa ＇tax avoidance arrangement＇, etc. The main contents of the Measures are as follows：