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| 企业跨境重组中的反避税对策 | |
| 引用本文： | 广东省国家税务局课题组,广东省国际税收研究会课题组.企业跨境重组中的反避税对策[J].涉外税务,2008(4). |
| 作者姓名： | 广东省国家税务局课题组 广东省国际税收研究会课题组 |
| 摘 要： | 本文从企业跨境重组中的避税案例入手,分析了在《中华人民共和国企业所得税法》(以下简称《企业所得税法》)实施的背景下,税收政策法规、征管机制等对企业跨境重组的监管对策,并提出了切合实际的反避税措施。 |
| 关 键 词： | 跨境重组 企业所得税 反避税 |
Anti-tax-avoidance in Cross-border Regrouping of Enterprises |
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| A Joint Research Group from the National Tax Bureau and the Institute of International Tax Studies in Guangdong Province.Anti-tax-avoidance in Cross-border Regrouping of Enterprises[J].International Taxation In China,2008(4). | |
| Authors: | A Joint Research Group from the National Tax Bureau and the Institute of International Tax Studies in Guangdong Province |
| Institution: | A Joint Research Group from the National Tax Bureau and the Institute of International Tax Studies in Guangdong Province |
| Abstract: | Based on an analysis of tax-avoidance cases of cross-border regrouping of enterprises,this paper puts forward some anti-tax-avoidance suggestions from the perspectives of tax policy,tax law and tax administration against the background of the Enterprise Income Tax Law of PRC becoming effective. |
| Keywords: | Cross-border regrouping of enterprise Enterprise income tax Anti-tax-avoidance |
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