反避税新探

随着我国经济发展和对外开放步伐的加快,税收中避税带来的危害也与日俱增。我国目前已经加大了反避税的力度,并且针对避税活动采取了一系列反避税措施。但是,当前反避税工作所取得的成绩却不甚理想。其原因主要有:反避税缺乏法律依据;对反避税立法的滞后性及法律冲突估计不足;反避税机制不健全。要解决反避税中存在的问题,应该在理论上加强研究,在实践中注重革新。

A Study of Struggle against Tax Avoidance

With the rapid development of China s economy and its opening - up to the outside world, tax avoidance is doing more and more harm in the country. A series of measures against tax avoidance have been taken, but little has been achieved. The causes are that the struggle against tax avoidance lacks legal basis, lagging in legislation against tax avoidance and conflicts of laws are underrated, and the mechanisms in existence are imperfect. The solution to them is to strengthen theoretical researches and emphasize reform.