《企业所得税法》一般反避税条款适用要件的审思与确立——基于国外的经验与借鉴

我国于2008年开始实施的《企业所得税法》确立了一般反避税条款,并将其作为反避税交易的一般规则,这将对税收征管产生深远的影响。但《企业所得税法》第47条、《企业所得税法实施条例》以及《特别纳税调整实施办法(试行)》对一般反避税条款实施的规定存在一定程度的矛盾和冲突,将极大地约束该条款在反避税实践中的适用。一般反避税条款所包含的商业目的要件和经济实质要件在当前立法中的关系如何,在实践中如何予以认定,是该条款获得实施的基础。

General Anti-Avoidance Rule and Its Application Requirement: Reference to Foreign Experience

The general anti-avoidance rule introduced in the Enterprises Income Tax Act of the PRC(2008) will have great impacts on tax imposition.However,Section 47 of the Act,the Implementation regulations of the Act later made and the Methods of Special Tax Adjustments contradict to some extent with the general anti-tax-avoidance rule,which will greatly impair the effects of the rule in practice.Thus,how to satisfy the requirements of business purpose and economic essence while applying the rule becomes a key issue to ensure it to be smoothly implemented.