| 《企业所得税法》"特别纳税调整"亮点解读 |
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| 引用本文： | 朱青.《企业所得税法》"特别纳税调整"亮点解读[J].涉外税务,2008(2). |
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| 作者姓名： | 朱青 |
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| 作者单位： | 中国人民大学财政金融学院 北京100872 |
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| 摘 要： | 《中华人民共和国企业所得税法》在"特别纳税调整"一章规定了一些新的反避税条款。本文对其中的一些"亮点",如反避税一般性规定、提供关联交易相关资料、受控外国企业、限制资本弱化、纳税调整加收利息等进行了解读,有助于征纳双方更好地掌握税法。
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| 关 键 词： | 企业所得税 反避税 纳税调整 |
Highlights in Provisions of 'Special Tax Adjustments' in the Enterprise Income Tax Law of PRC |
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| Qing Zhu.Highlights in Provisions of ''Special Tax Adjustments'' in the Enterprise Income Tax Law of PRC[J].International Taxation In China,2008(2). |
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| Authors: | Qing Zhu |
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| Abstract: | There are some unprecedente articles concerning anti-tax avoidance in Chapter VI, "Special Tax Adjustments" of the Enterprise Income Tax Law of People's Republic of China. This paper interprets some highlights in these articles, such as general rules on anti-tax-avoidance, provi- sion of relevant information about affiliated transactions, Controlled Foreign Corporations, restriction of thin capitalization and extra interest payment on tax adjustments. Such an interpretation will be a great help for both tax administration and tax compliance. |
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| Keywords: | Enterprise income tax Anti-tax avoidance Tax adjustment |
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