For the justice of the taxation, the best way to disclose the real intention of the tax avoidance is to employ the principle of regulating tax with substance.
以税收公平原则理论为支撑,坚持税收法定主义框架之下法律上的实质课税原则,解决了实质课税原则在适用中的难题,是治理税收规避直接有效的方法,但是要根治避税依然要靠立法的完善。
So the solution to tax avoidance will involve the bounds of tax law and private law.
税收规避是税法中的一个特殊现象,是纳税人利用私法赋予的选择空间进行违背税法宗旨的规避行为,因此要对其进行治理必然涉及到私法与税法两个方面的限制。
A Study on Provisions concerning Anti-tax-avoidance in the Enterprise Income Tax Law of the PRC and Policy Suggestions for Further Improvement
《企业所得税法》中的反避税规定及其完善
The company is guilty of evading the vat regulations.
裁定该公司犯有逃避增值税规定管辖的罪行。
The company be guilty of evade the vat regulations
裁定该公司犯有逃避增值税规定管辖的罪行
On taxhavens indentification and using taxhavens to avoid tax’s legislation
论避税港的认定及反运用避税港避税立法
On International Tax Avoidance and Improvement of Our Regulations on Anti-tax Avoidance;
试论国际避税与我国反避税法规的完善
Challenges from Rules of Anti-tax-avoidance in the Enterprise Income Tax Law of PRC;
《企业所得税法》反避税规则带来的挑战
On the tax evasion of connected transaction and its prohibitions of tax law;
关联交易避税及其税法规制问题研究
Research on Legal Regulation of Corporation Tax Avoidance and Improvement of Current Tax Law;
企业避税行为的法律规制与税收法规的完善
International Evasion of Duties and Its Countermeasures in Evasion of Law;
法律规避视角下的国际避税及防范对策
A Study of the Chinese Anti-Evading Tax System Concerning Multinational Enterprises Evading Taxes on Transfer Pricing;
跨国公司转让定价避税与中国反避税税制建设研究
Use the Principle of Regulating Tax with Substance to Solve Tax Avoidance
实质课税原则在税收规避治理中的运用
Conflicts of Chinese and International Tax Law and Their Coordination within WTO Framework;
WTO体制下中国税法与国际税法的冲突与规避
The Avoidance of Tax of Affiliated Enterprises and Its Legal Regulations;
论关联企业的避税问题及其法律规制
Seeing Through the Development Trend and Operating Principles of Tax Avoidance and Carrying out Anti-tax Avoidance;
洞悉避税发展趋势及其运行规律有效开展反避税
A Study on Chinese Legal Mechanism Regulating Tax-evasion of Foreign Invested Enterprises by Tax Haven
我国规制外商投资企业利用避税地避税的法律机制研究
Double Taxation Agreement Maritime Agreement
□1、避免双重征税协定； □2、海运协定；
Research on Legal Problems of International Tax Treaty Shopping;
滥用国际税收协定避税之法律问题研究
