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完善我国一般反避税制度的探究摘要：我国08年开始实施的新《企业所得税法》中引入了一般反避税条款。该条款作为弥补法律漏洞的、具有一般防范性的、兜底性的条款，可以防范其他无法归在转让定价、避税港、资本弱化

浙江财经学院本科生毕业论文（或毕业设计） 完善我国一般反避税制度的探究 08 我国年开始实施的新《企业所得税法》中引入了一般反避税条款。该条 摘要： 款作为弥补法律漏洞的、具有一般防范性的、兜底性的条款，可以防范其他无法归在转 让定价、避税港、资本弱化、关联企业等特殊反避税条款中的一般反避税行为。但由于 我国目前的税收立法、税收执法水平、税收司法审理等现状，一般反避税条款的实施面 临着诸多现实困境，并没有实现其设立的初衷，实现尽如人意的目的。本文在对一般反 避税条款进行评析的基础上，结合我国的现实情况，参考英国，美国，澳大利亚的一般 反避税规则设置及实践，从充实案例库，完善司法解释，细化一般反避税条款，提升 税务执法质量这几个角度提出了进一步完善我国一般反避税条款的建议。 一般反避税条款；商业目的；司法解释；税收执法；判例法 关键词： Improvement of General Anti-__oidan__ Rule Abstract: The new Enterprise Income Tax Law in China has gone to effect and executed sin__ 2008, and it introdu__s General Anti-__oidan__ Rule (GAAR) .This provision designed for __king up the loopholes in the law, with general preventive, revealing all the details of the terms can be used to prevent the tax __oidan__ beh__ior which can not be classified in transfer pricing, tax h__ens, thin capitalization, in related enterprises and other specific anti-__oidan__ rules. However, due to the status of our current tax legislation, tax level of law enfor__ment, the quality of tax law enfor__ment teams, taxation judicial pro__edings, the implementation of the general anti-__oidan__ provisions is facing __ny practical predicament .It does not achieve the original purpose of its establishment, to achieve the purpose of satisfactory. This article ____ysis the General Anti-__oidan__ Rules with China's realities, refer to the GAAR set up and practi__ in UK, U.S, Australia, put forward recommendations such as Enrich the case base, improve judicial interpretation, and refinement of the GAAR to enhan__ the quality of tax law enfor__ment to further improve China's general anti-__oidan__ provisions. I