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dc.contributor.author熊伟
dc.contributor.author王宗涛
dc.date.accessioned2016-05-17T01:49:08Z
dc.date.available2016-05-17T01:49:08Z
dc.date.issued2013-10-09
dc.identifier.citation国际税收,2013,(4):8-12
dc.identifier.issn2095-6126
dc.identifier.otherSWSW201310003
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/100180
dc.description.abstract本文首先分析了一般反避税条款的立法必要性,在此基础上探讨了一般反避税条款的构成要件及其适用,比较了一般反避税条款与其他反避税措施的关系,并尝试提出建立完善税务机关反避税权力滥用的约束机制。
dc.description.abstractThis paper irst analyzes the necessity of the general anti-avoidance legislation and on that basis, explores the key components and application of the GAAR, and makes some comparisons on the relationships between the general anti-avoidance rules and other anti-avoidance measures.As a conclusion, the paper puts forward some proposals to improve the supervision mechanism of tax authorities against the abuse of anti-avoidance powers.
dc.language.isozh_CN
dc.subject避税
dc.subject反避税
dc.subject一般反避税条款
dc.subjectTax avoidance
dc.subjectAnti-tax avoidance
dc.subjectGeneral anti-avoidance rule(GAAR)
dc.title一般反避税立法思辨
dc.title.alternativeA Legislative Analysis of the General Anti-Avoidance Rule
dc.typeArticle


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