《企业所得税法》一般反避税条款评析  

Some Comments on General Anti-Avoidance Provisions in the Enterprise Income Tax Law of the People's Republic of China

作　　者：李茜[1] 韩瑜[1] 

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《涉外税务》2008年第8期68-72,共5页International Taxation In China

摘　　要：一般反避税条款可以在公平税负、保障国家财政收入、严厉打击各种避税行为等方面发挥一定的积极作用。但是,一般反避税条款作用的充分发挥需要一定的条件。本文在对《企业所得税法》一般反避税条款进行评析的基础上,阐述了该条款在实际执行中可能面临的困难,提出了进一步完善的建议。General anti-avoidance provisions may play positive roles in tax equalization, securing national revenue and fighting against tax-avoidance. Yet the full play of such roles needs certain conditions. After a comment on general antiavoidance provisions in the Enterprise Income Tax Law of the PRC, this paper analyzes possible difficulties that might be faced in practical implementation and puts forward some suggestions for further improvement.

关 键 词：避税 反避税 一般反避税条款 

分 类 号：D922.22[政治法律—经济法学]