论税务中介机构在反避税管理中的地位和作用

发布时间：2018-05-22 15:45

本文选题：税务中介机构 + 反避税管理　；参考：《税务研究》2015年04期

【摘要】：税务中介机构在各国反避税管理中具有三重性:税务中介机构是纳税人服从反避税规则的帮助者,是避税计划的提供者和促进者,是反避税立法的参与者和推动者。税务中介机构在反避税管理中的重要性得到国际共识,建立纳税人、税务中介机构和税务机关三位一体的避税管理体系成为发展趋势,各国在税务中介机构信息披露措施方面出现了很多创新性实践。我国应当重视发挥税务中介机构在反避税立法和管理中的积极作用,抑制其消极作用,并且应从明确划分税务中介机构的业务范围、加大专业协会的话语权、制定税务中介机构反避税奖惩制度等几个方面做出努力。
[Abstract]:Tax intermediary institutions have three characteristics in the management of anti-tax avoidance in various countries: tax intermediaries are the helper of taxpayers' compliance with the rules of anti-tax avoidance, the providers and promoters of tax avoidance schemes, and the participants and promoters of anti-avoidance legislation. The importance of tax intermediary institutions in anti-tax avoidance management has gained international consensus. It has become a development trend to establish a three-in-one tax avoidance management system for taxpayers, tax intermediaries and tax authorities. Many countries in the tax intermediary information disclosure measures have emerged a lot of innovative practice. Our country should pay attention to giving play to the positive role of tax intermediary organizations in the legislation and management of anti-tax avoidance, restrain its negative role, and should clearly divide the scope of business of tax intermediary organizations and increase the voice of professional associations. To establish tax intermediary organizations anti-tax incentives and penalties and other aspects of efforts.
【作者单位】：北京市华税律师事务所;全国律协财税法专业委员会;中国政法大学博士后流动站;
【基金】：中国政法大学人文社会科学研究项目“中国企业跨国投资税收规划法律问题研究”(项目编号:FD2012020)的阶段性成果
【分类号】：F812.42

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