事先裁定制度在GAAR中的立法构造与运行——以“儿童投资主基金案”为切入点

Legislative Construction and Operation of the Pior Adjudication System in GAAR:Taking the Case of Children’s Investment Fund as the Breakthrough Point

一、问题意向:一般反避税“第一案”背后的税法难题自我国《企业所得税法》(2008年)第47条确立一般反避税规则(General Anti-Avoidance Rule,GAAR)以来,启动该条款进行一般反避税调查的案件逐渐增多。