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海峡两岸反避税的分野与合流——基于法律规则的比较分析
Authors
余鹏峰
Publication date
1 January 2017
Publisher
Abstract
避税与反避税是税法重要之议题。海峡两岸反避税制度各有其的立法背景、沿革、理念及形式等而有所差异,但一般反避税和特别反避税规则的内在因素逐渐趋同,具有相互借鉴的意义。海峡两岸反避税规则的完善,在价值上应平衡公共财政利益与纳税人利益;在模式上应协同立法、行政与司法反避税的功能;在体系上应处理好其与税收法定原则、税收协定,一般反避税规则与特别反避税规则之间的关系;在实施上应健全两地情报交换、争议解决、征管协助等反避税合作机制。福建省社会科学规划青年项目“海峡两岸反避税法律制度比较与借鉴研究”(项目编号:FJ2016C006);国家社科基金重点项目“应对BEPS背景下完善中国反避税法律体系研究”(项目编号:14AZD153)
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Last time updated on 10/06/2020