摘要
从税法、法理学、民法、刑法、行政法等多角度对避税的法律特征进行了全方位的探讨,并从法理角度提出及时修订税法、充分利用税法解释权、授予税务机关实质推理权,审批权、举证责任倒置等具有可操作性的反避税措施。
The legal features of avoiding taxes is discussed from different aspects of tax law, civil law, penal law and administrative law.It also brings forward the maneuverability measures of anti-avoiding tax such as the revision of tax laws, making full use of explanation rights to the tax law, awarding the tax offices the practical reasoning rights, the approval rights and reversing responsibility of offering evidence.
出处
《商业研究》
北大核心
2003年第21期119-123,共5页
Commercial Research
关键词
税法
避税
法理角度
解释权
实质推理权
法律术语
举证责任
anti-avoiding tax
legal theory
the explanation of the tax law practical reasoning
the responsibility of offering evidence
