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2014年12月2日,国家税务总局发布《一般反避税管理办法(试行)》(国家税务总局令第32号,以下简称“办法”),进一步规范和明确了税务机关采取一般反避税措施的适用范围、判断标准、调整方法、工作程序、争议处理、“税收利益”的含义和“避税安排”的主要特征等相关问题。《办法》的主要内容如下:第一章总则第一条为规范一般反避税管理,根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及其实施条例、《中华
On December 2, 2014, the State Administration of Taxation issued Measures for the Administration of General Anti-avoidance Measures (Trial) (Order No. 32 of the State Administration of Taxation, hereinafter referred to as the “Measures”), further standardizing and clarifying that the tax authorities should adopt the general anti-avoidance measures The scope of application of measures, the criteria for judgment, the methods of adjustment, the procedures of work, the treatment of disputes, the meaning of “tax benefits” and the main features of “tax avoidance arrangements”. The main contents of the “Measures” are as follows: Chapter I General Provisions Article 1 In order to regulate the general anti-avoidance management, according to the “Enterprise Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Enterprise Income Tax Law”) and its implementing regulations,