摘要
反避税法律制度完善对于知识产权跨境交易反避税具有重要意义。本文从我国的实际情况出发,结合实际案例,分析了我国知识产权跨境交易反避税制度的立法现状和实践现状、我国关于知识产权跨境交易反避税的特点,并提出了相应的完善建议。具体而言,可以从完善一般反避税立法、完善执法程序调查功能、启动司法程序介入功能、完善国际情报交换制度等角度来实现。
The construction of anti - avoidance legislation system has great significance to the anti - avoidance of intellectual property cross - border transactions. Based on the actual situation of China, it has been analyzed that the present situation and the status quo of the legislation of cross - border anti - avoidance system of intellectual property rights in China. Because of the special nature of the anti - tax avoidance system of cross - border transactions of intellectual property rights in China, in order to make improve proposals, its own characteristics should be clarified firstly. The suggestions can be real- ized by perfecting the general anti - avoidance legislation, improving the law enforcement procedure investigation function, starting the judicial procedure intervention function, perfecting the international information exchange system and so on. Finally, it has been discussed that the practical significance of perfecting the anti - avoidance system of cross - border transactions of intellectual property rights in China, and constructs the general framework of China＇ s anti - avoidance legal system while adapting to the changes of international tax environment.
出处
《贵州师范大学学报（社会科学版）》
2017年第1期143-151,共9页
Journal of Guizhou Normal University(Social Sciences)
关键词
知识产权
反避税
法律制度
intellectual property
anti - avoidance
legal system
