一般性反避稅規(guī)則研究.pdf

1、廈門大學碩士學位論文一般性反避稅規(guī)則研究姓名：李濤申請學位級別：碩士專業(yè)：國際法學指導教師：廖益新20060401ABSTRACTABSTRACTAsthelawrelatestothepropertydistributedbetweenstateandtaxpayers，thetaxlaw’Smaintasksincludetwoaspects：first，throughtheobligationofpayingtaxtostate，

2、thetaxlawguaranteesthestate’Srevenueandfiscalbase；second，thetaxlawcanpreventthestatefrominterveningthepeople’Spropertyrightsundulyandensurethesocialeconomicactivity’SfreedomtoacertaindegreeTheanti—avoidanceissueinthetaxl

3、awreflectsintensivelytheresolutionofthesetwocontradictionsOntheonehand，theanti—avoidancerulecancrackdowntheavoidanceactivityandguaranteethestate’Srevenuesourceisthedirectpurposeoftheantiavoidancemeasures；ontheotherhand，i

4、tleavesasmuchroomaspossibleforthetaxpayer’Snormaleconomicactivityandsafeguardsthetaxpayer’Sle百timaterightsandinterestsHowtoputthesetwoproblemsinastateofbalancehasalwaysbeenadifficultproblemforthelegislatureandacademiccir

5、clesFortunatelythegeneralanti—avoidancerule(GAAR)thatisadoptedbysomestateshasshownitsuniquesuperiorityincoordinatingtheavoidanceproblemsolutionandsafeguardingthetaxpayer’Sri曲tsTherefore，itisnecessarytomakeastudyofthisnew

6、ruleandIhopeitwillprovideanewthinkingandmethodtosolveourcountry’StaxavoidanceproblemThisarticleconsistsofthreepartsThefirstchapterisaboutthejurisprudenceanalysisoftheGAARFirstlytheauthorcontraststheGAARwiththetraditional

7、anti—avoidancerule，analyzingthesetworule’Srespectiveadvantagesanddisadvantages，andthenconcludesthenecessitytoadoptaGAARNext，thearticlepresentsthecomponentelementsofaGAARAmongthem，theavoidanceproblemiselaboratedfromdiffer

8、entaspectsThereasonwhyexplaintheavoidanceproblemindetailisthattheavoidanceistheobjectandthebasetotheanti—avoidanceruleappliedBesides，thisarticleprobesintotherelationshipbetweentheGAARandtheruleoflawtheGAARandthespecialan

9、tiavoidanceruleThesecondchapterpresentssomecountries’legislationandpracticesituationabouttheGAAR，includingAustralia，Spain，Canada，GermanyandFranceInthemeantime，thearticlealsogivestwotypicalprecedentsaboutGAARwhichweredeci