| 一般反避税立法思辨; A Legislative Analysis of the General Anti-Avoidance Rule | |
| 熊伟 ; 王宗涛 | |
| 2013-10-09 | |
| 关键词 | 避税 反避税 一般反避税条款 Tax avoidance Anti-tax avoidance General anti-avoidance rule(GAAR) |
| 英文摘要 | 本文首先分析了一般反避税条款的立法必要性,在此基础上探讨了一般反避税条款的构成要件及其适用,比较了一般反避税条款与其他反避税措施的关系,并尝试提出建立完善税务机关反避税权力滥用的约束机制。; This paper irst analyzes the necessity of the general anti-avoidance legislation and on that basis, explores the key components and application of the GAAR, and makes some comparisons on the relationships between the general anti-avoidance rules and other anti-avoidance measures.As a conclusion, the paper puts forward some proposals to improve the supervision mechanism of tax authorities against the abuse of anti-avoidance powers. |
| 语种 | zh_CN |
| 内容类型 | 期刊论文 |
| 源URL | [http://dspace.xmu.edu.cn/handle/2288/100180]  |
| 专题 | 法学院－已发表论文 |
| 推荐引用方式 GB/T 7714 | 熊伟,王宗涛. 一般反避税立法思辨, A Legislative Analysis of the General Anti-Avoidance Rule[J],2013. |
| APA | 熊伟,&王宗涛.(2013).一般反避税立法思辨.. |
| MLA | 熊伟,et al."一般反避税立法思辨".(2013). |
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