我国一般反避税立法与管理：存在问题和经验借鉴  

The General Anti-Avoidance Legislation and Administration in China: Existing Problems and Experiences for Reference

作　　者：广州市国际税收研究会课题组 张炫 舒桂凤 程峻立 黎军华 陈静贞 叶苗 

机构地区：[1]广州市国际税收研究会课题组

出　　处：《国际税收》2014年第2期68-71,共4页International Taxation In China

摘　　要：在避税手段不断翻新的现实情况下,一般反避税条款为税务机关及时查处新型避税行为提供了法律依据,但也容易因所针对的避税行为存在不确定性而引发税企争议。本文通过分析我国一般反避税立法和管理实践中存在的问题,借鉴国际经验,提出了完善我国一般反避税立法与管理的建议。Under the background that tax avoidance approaches are changing constantly, the general anti-avoidance rules provide legal bases for tax authorities to handle new tax avoidance behaviors. However, it may also easily trigger tax disputes due to its uncertainty. By analyzing the general anti-avoidance legislation and the existing problems in administrative practice, this article puts forward some advice to improve the general anti-avoidance legislation and administration in China by referring to international experiences.

关 键 词：一般反避税 立法 管理 借鉴 

分 类 号：D922.22[政治法律—经济法学]