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在研究中国大陆《企业所得税法》第47条在实施中所存在的问题的基础上,比较分析了该条款与《德国税收通则法》第42条的异同,在此基础上对一般反避税条款的法律性质进行了分析,在对中国台湾地区相关司法判例予以评价分析后,认为一般反避税条款尽管使用不确定法律概念,仍具合宪性。“Das Gesetz von Hydra”(本文暂译为《如何驯服税捐怪兽》)一书是德国著名税法学与宪法学教授,现为德国海德堡大学财政与税法学中心主任的Paul Kirchhof教授,写给一般大众与学生阅读的最新力作。
On the basis of studying the problems existing in the implementation of Article 47 of the “Law of the PRC on Enterprise Income Tax” in Mainland China, the article compares and analyzes the similarities and differences between Article 42 of the General Law on Taxation of Germany and the general anti-avoidance provisions After analyzing and appraising the relevant judicial precedents in Taiwan of China, it is considered that the general anti-avoidance clause is constitutional despite using the concept of law of uncertainty. The book “Das Gesetz von Hydra” (translated as “How to Tackle the Tax-monsters”) is a book by Professor Paul Kirchhof, a famous professor of German tax law and constitutional law and now the director of the Center for Finance and Tax Law at Heidelberg University in Germany. To the general public and students to read the latest masterpiece.