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dc.contributor.advisor周刚志
dc.contributor.author邱家友
dc.date.accessioned2016-02-14T02:18:52Z
dc.date.available2016-02-14T02:18:52Z
dc.date.issued2012-09-24 16:54:59.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/25049
dc.description.abstract避税,通俗地说即“钻税法漏洞”,纳税人以非常规行为规避税收以降低税负。而税收是国家赖以生存的血液,是政府财政收入的重要组成部分,故避税历来为政府与税法学者所关注。而避税案件复杂而难以处理,本文结合量能课税原则、经济观察法税法理论分析具体的避税案例的处理。 除引言和结语外,本文通过三部分论述避税案件的处理: 第一部分介绍特别纳税调整条款之概念辨析。首先,列举避税与税收筹划两者在理论上的争议,并提出区分两者之不同的重要性;其次,通过量能课税原则澄清避税与税收筹划两者之间的不同,以确定避税不同于税收筹划;最后,阐释避税的概念及构成要件,并根据避税的构成要件分析引文案例以确定避税的认定。 第二部...
dc.description.abstractAvoidance, layman's terms, that "drilling tax loopholes". Unconventional behavior to avoid tax, the taxpayer in order to reduce the tax burden. And taxes is the blood of national survival, is an important part of government revenue, Therefore, avoidance has always been of concern for the government and tax law scholars. Complex and difficult to deal with tax avoidance cases, Of this paper, ability...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=32843&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=35698
dc.subject避税
dc.subject量能课税原则
dc.subject目的解释
dc.subjectAvoidance
dc.subjectability-to-pay principle
dc.subjectExplanation of the purpose
dc.title企业所得税法中特别纳税调整条款之适用
dc.title.alternativeSpecial tax adjustment provisions applicable in the Enterprise Income Tax Law
dc.typethesis
dc.date.replied2012-06-02
dc.description.note学位:法律硕士
dc.description.note院系专业:法学院法律系_法律硕士(JM)
dc.description.note学号:13020091150335


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