反避税规则与企业重组所得税制的互补与共进:以美国为参照

发布时间：2018-05-08 08:17

本文选题：企业重组 + 所得税　；参考：《社会科学》2015年05期

【摘要】：中国经济发展的客观需要和国家政策的宏观要求,推动了企业重组所得税制的发展,也带来了如何防止制度滥用的难题。域外舶来的企业重组所得税制十分粗略,缺乏必要的立法目的指引,操作性不强,其在反避税上的防范功能更是捉襟见肘。中国的一般反避税制度也急需理论支持。在反避税规则与企业重组所得税制均不完善的当下,学习美国企业重组所得税制演进中两规则互补共进、良性发展的先进经验,是一条达成共赢的可期路径。中国应增强反避税规则在企业重组所得税制中的显性地位,坚守经营连续性标准以强化制度体系本身的技术反避税能力,从具体的企业重组交易中践行合理商业目的和经济实质两条反避税标准,提高一般反避税规则的理论深度。
[Abstract]:The objective needs of China's economic development and the macro requirements of national policies have promoted the development of the enterprise restructuring income tax system and brought about a difficult problem of how to prevent the abuse of the system. The foreign enterprise reorganization income tax system is very rough, lacks the necessary legislative purpose guidance, the operability is not strong, its prevention function in the anti-tax avoidance is even more overstretched. China's general anti-tax system also needs theoretical support. At a time when anti-tax avoidance rules and corporate restructuring income tax system are not perfect, learning the advanced experience that the two rules complement each other in the evolution of American corporate restructuring income tax system and develop in a benign way is a way to achieve a win-win situation. China should strengthen the dominant position of anti-tax avoidance rules in the enterprise restructuring income tax system, adhere to the business continuity standard to strengthen the technical anti-avoidance ability of the system itself. In order to improve the theoretical depth of general anti-avoidance rules, two anti-tax avoidance standards, reasonable commercial purpose and economic substance, are practiced in the specific enterprise reorganization transactions.
【作者单位】：武汉大学法学院;
【分类号】：D922.22

【共引文献】