我国一般反避税标准的现状、适用与完善  

General Anti-Avoidance Standards in China:Status,Application and Improvement

作　　者：高金平 陶然 GAO Jinping;TAO Ran

机构地区：[1]国家税务总局税务干部学校 [2]西南财经大学会计学院

出　　处：《税务研究》2023年第4期133-139,共7页

摘　　要：一般反避税是税法理论与实务之重要研究议题,一般反避税标准的判断与适用是重中之重。鉴于当前我国税收法律法规、规范性文件关于一般反避税标准的规定有多种,对各标准的判断要素缺乏清晰界定,导致实务中争议较多。本文聚焦合理商业目的等标准的概念、内涵、适用、判断要素、应用场景等作具体研究,并对完善一般反避税标准提出相关建议。General anti-avoidance is an important research topic in tax law theory and practice,and the judgment and application of general anti-avoidance standards are even more significant.Currently,there are various provisions on the general anti-avoidance standards in China's tax laws and regulations as well as normative documents,but the judgment factors of each standard are not clearly defined,resulting in a number of controversies in practice.This paper focuses on the concept,connotation,application,judgment factors and application scenarios of the standards such as reasonable business purpose.On this basis,the paper gives some suggestions on improving the general anti-avoidance standards.

关 键 词：一般反避税 合理商业目的 经济实质 实质性运营 正当理由 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]