| 国际避税与反避税法律问题研究 |
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| 引用本文： | 高华.国际避税与反避税法律问题研究[J].华中科技大学学报(社会科学版),2003,17(5):72-77. |
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| 作者姓名： | 高华 |
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| 作者单位： | 华中科技大学,法学院,湖北,武汉,430074 |
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| 摘 要： | 国际避税是跨国纳税人利用各国税法规定的差别和漏洞，以公开的、不违法的手段减轻国际税负的行为。它是一种权利滥用行为。我国应借鉴各国经验，加强和完善我国的反避税立法。
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| 关 键 词： | 国际避税 反避税 权利滥用 |
| 文章编号： | 1671-7023(2003)05-0072-06 |
| 修稿时间： | 2003年4月27日 |
Study on Law Problems of International Tax Avoidance and Countering Tax Avoidance |
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| GAO Hua.Study on Law Problems of International Tax Avoidance and Countering Tax Avoidance[J].Journal of Huazhong University of Science and Technology(Social Science Edition),2003,17(5):72-77. |
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| Authors: | GAO Hua |
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| Abstract: | International tax avoidance is an action that international taxpayers exploit the different tax provisions and loopholes in tax laws of every country, and relieve his international taxes by all kinds of public and not illicit ways. However, international tax avoidance is an action of abuse of rights. We should borrow the foreign successful experience, reinforce and perfect China's legislation to counter tax avoidance. |
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| Keywords: | international tax avoidance counter tax avoidance abuse of rights |
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