湖北第二师范学院学报
湖北第二師範學院學報
호북제이사범학원학보
JOURNAL OF HUBEI UNIVERSITY OF EDUCATION
2015年
4期
41-44
,共4页
反避税%立法与实践%评析
反避稅%立法與實踐%評析
반피세%입법여실천%평석
anti tax avoidance%legislation and practice%analysis
我国反避税法律体系的构建从转让定价调整的法规入手，大体经历了一个由试点到立法，由局部实践到全面实施的渐进过程。以“引进来”和“走出去”为脉络，可以分为立法尝试、立法和初步实施、立法完善和全面实施、法律体系的建立四个阶段。
我國反避稅法律體繫的構建從轉讓定價調整的法規入手，大體經歷瞭一箇由試點到立法，由跼部實踐到全麵實施的漸進過程。以“引進來”和“走齣去”為脈絡，可以分為立法嘗試、立法和初步實施、立法完善和全麵實施、法律體繫的建立四箇階段。
아국반피세법률체계적구건종전양정개조정적법규입수，대체경력료일개유시점도입법，유국부실천도전면실시적점진과정。이“인진래”화“주출거”위맥락，가이분위입법상시、입법화초보실시、입법완선화전면실시、법률체계적건립사개계단。
Starting from the transfer pricing adjustment, the construction of anti-tax avoidance law system in our country has experienced a gradual process from the pilot to the legislation, from local practice to the overall implementation. In the context of“the introduction of foreign capital” and“outbound investment,” this law system can be divided into such four stages as legislative attempt, legislation and preliminary implementation, legislation perfection and full implementa-tion, and the establishment of the legal system.
