论文正文截至20120514论文正文截至20120514.doc

完善我国一般反避税制度的探究 摘要：我国08年开始实施的新《企业所得税法》中引入了一般反避税条款。该条款作为弥补法律漏洞的、具有一般防范性的、兜底性的条款，可以防范其他无法归在转让定价、避税港、资本弱化、关联企业等特殊反避税条款中的一般反避税行为。但由于我国目前的税收立法、税收执法水平、税收司法审理等现状，一般反避税条款的实施面临着诸多现实困境，并没有实现其设立的初衷，实现尽如人意的目的。本文在对一般反避税条款进行评析的基础上，结合我国的现实情况，参考英国，美国，澳大利亚的一般反避税规则设置及实践， 从充实案例库，完善司法解释，细化一般反避税条款，提升税务执法质量这几个角度提出了进一步完善我国一般反避税条款的建议。 关键词：一般反避税条款；商业目的；司法解释；税收执法；判例法 Improvement of General Anti-Avoidance Rule Abstract: The new Enterprise Income Tax Law in China has gone to effect and executed since 2008, and it introduces General Anti-Avoidance Rule (GAAR) .This provision designed for making up the loopholes in the law, with general preventive, revealing all the details of the terms can be used to prevent the tax avoidance behavior which can not be classified in transfer pricing, tax havens, thin capitalization, in related enterprises and other specific anti-avoidance rules. However, due to the status of our current tax legislation, tax level of law enforcement, the quality of tax law enforcement teams, taxation judicial proceedings, the implementation of the general anti-avoidance provisions is facing many practical predicament .It does not achieve the original purpose of its establishment, to achieve the purpose of satisfactory. This article analysis the General Anti-Avoidance Rules with Chinas realities, refer to the GAAR set up and practice in UK, U.S, Australia, put forward recommendations such as Enrich the case base, improve judicial interpretation, and refinement of the GAAR to enhance the quality of tax law enforcement to further improve Chinas general anti-avoidance provisions. Key words: General Anti-Avoidance Rules; commercial purpose; judicial interpretation; tax law enforcement; the case law 目 录 1 引 言 1 2 一般反避税条款概述 1 2.1 一般反避税条款概念 1 2.2 设置一般反避税条款的意义 1 2.3 我国一般反避税条款 4 2.4 一般反避税条款适用的案例 5 3 英美法系国家的一般反避税规则 6 3.1 英国的一般反避税规则 6 3.2 美国的一般反避税规则 7 3.3 澳大利亚的反避税规则 8 4 我国一般反避税条款面临的现实困境 9 4.1 立法层面上 9 4.2 司法层面上 10 4.3 执法层面上 11 5 完善我国一般反避税条款的建议 11 5.1 完善司法解释 11