《企业所得税法》反避税规则带来的挑战

随着我国经济与世界经济的高度融合,跨国投资日益增多,关联交易愈趋频繁,反避税与避税的博弈也变得越发激烈。本文在对《中华人民共和国企业所得税法》(以下简称《企业所得税法》)反避税规则进行解读的基础上,剖析了未来反避税工作发展的新趋势,从税务机关和企业的角度分别论述了应对措施。

Challenges from Rules of Anti-tax-avoidance in the Enterprise Income Tax Law of PRC

Tax-avoidance and anti-tax-avoidance game be- tween tax authorities and taxpayers is a long-term warfare, which goes more furious with the amalgamation of China's economy into the global and the increase of cross-border investments and associated transactions. Based on a comprehensive interpreta- tion about rules of tax-avoidance in the Enterprise Income Tax Law of PRC, this paper analyzes the trends of anti-tax-avoid- ance administration in the future and raises some approaches and measures to handle the new situations from the viewpoint of tax authorities and enterprises respectively.