明确法律责任 加大反避税力度——《特别纳税调整实施办法(试行)》之“法律责任”  

Clear Legal Liability to Strengthen the Anti-avoidance Management:A Review of Legal Liability on Implementation Measures of Special Taxation Adjustments (Interim)

作　　者：张云[1] 李茜[2] 

机构地区：[1]暨南大学,广东广州510632 [2]广东省国家税务局,广东广州510623

出　　处：《涉外税务》2009年第9期31-33,共3页International Taxation In China

摘　　要：《特别纳税调整实施办法(试行)》(以下简称《办法》)关于避税法律责任的具体明确,是我国反避税立法上的重大突破,加重了纳税人避税成本,加大了打击避税行为的力度。本文立足于反避税工作实践,就《办法》中的法律责任进行审视和解析,以期能够对开展反避税实务拓展思路。The Implementation Rules of Special Taxation Adjustments （ Interim ） （hereinafter referred to as ＇Rules＇ ） has clarified the legal liability of tax avoidance, which is a major breakthrough in the national anti-avoidance legislation. Through increasing the cost for tax avoidance, anti-avoidance should be well managed and strengthened. This paper interprets and analyzes the legal liability as implied in the Rules based on practical experience in anti-avoidance work, with an expectation to extend the thoughts on anti-avoidance practice.

关 键 词：国际税收 反避税 法律责任 

分 类 号：D922.22[政治法律—经济法学]