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dc.contributor.advisor廖益新
dc.contributor.author王宗涛
dc.date.accessioned2016-02-23T00:59:23Z
dc.date.available2016-02-23T00:59:23Z
dc.date.issued2015-12-29 10:52:13.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/94855
dc.description.abstract避税与反避税是税法学理论与实务的一个基础而核心的命题。自20世纪70年代以来,世界各国和地区逐渐改变对避税的宽容态度,开始对其予以法律规制。而随着避税交易模式的日益复杂化、多变性,各国和地区为之创造出诸多应对避税的方案和技术手段,一般反避税条款即是其一。一般反避税条款是对反避税方案的创新,与其他反避税方案一起共同构筑了避税规制的制度方案体系。但自这一条款产生以来,即面临法理正当性质疑、制度建构缺陷以及适用上的争议,有必要予以研究。本文以“一般反避税条款研究”为题,按照“基础理论——制度建构——法律适用——回应中国制度及实践”的思路,拟对一般反避税条款予以系统全面的研究,旨在构筑关于一般反避税条...
dc.description.abstractTax avoidance and anti-avoidance tax law a basic and eternal proposition. Take a glance of the anti-avoidance trends, since 1970s, the world harbor a negative attitude towards tax avoidance behaviors. Every countries and regions has created a lot of schemes and techniques to deal with tax avoidance schemes, one of them is GAAR. GAAR is the innovation of anti-tax avoidance schemes, together with ot...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=47987&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=52934
dc.subject避税
dc.subject一般反避税
dc.subject一般反避税条款
dc.subjecttax avoidance
dc.subjectanti-avoidance
dc.subjectgeneral anti-avoidance rules
dc.title一般反避税条款研究
dc.title.alternativeResearch on General Anti-Avoidance Rules
dc.typethesis
dc.date.replied2015-09-22
dc.description.note学位:博士后
dc.description.note院系专业:法学院_财税法学
dc.description.note学号:2013170038


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