我国反避税立法进程及实践评析  

Analysis of the Anti Tax Avoidance Legislation and Practice in China

作　　者：夏仕平[1] 

机构地区：[1]湖北第二师范学院会计学院,武汉430205

出　　处：《湖北第二师范学院学报》2015年第4期41-44,共4页Journal of Hubei University of Education

基　　金：教育部人文社会科学研究规划基金项目(14YJA790063)

摘　　要：我国反避税法律体系的构建从转让定价调整的法规入手,大体经历了一个由试点到立法,由局部实践到全面实施的渐进过程。以"引进来"和"走出去"为脉络,可以分为立法尝试、立法和初步实施、立法完善和全面实施、法律体系的建立四个阶段。Starting from the transfer pricing adjustment, the construction of anti-tax avoidance law system in our country has experienced a gradual process from the pilot to the legislation, from local practice to the overall implementation. In the context of“the introduction of foreign capital” and“outbound investment,” this law system can be divided into such four stages as legislative attempt, legislation and preliminary implementation, legislation perfection and full implementa-tion, and the establishment of the legal system.

关 键 词：反避税 立法与实践 评析 

分 类 号：F8[经济管理]