Matches in SemOpenAlex for { <https://semopenalex.org/work/W2393120540> ?p ?o ?g. }
Showing items 1 to 59 of
59
with 100 items per page.
- W2393120540 abstract "The general anti-avoidance clause of the latest Corporate Income Tax Law,which compensates the legal loophole and functions as general preventive clause and miscellaneous provisions,can recuit tax evasion behavoir which can not be classified into such anti-avoidance clasue as havens,capital weakening,but constitute the legal regulatin behavoir.Whereas,the general anti-avoidance clause has its demerit in the course of emplementation,and it is confronted with many practical problems because of the current level of tax law enforcement,the quality of tax law enforcement contingent,and tax judicial proceedings,etc..Based on the evaluation and anlysis on the general anti-avoidance clause and the actual situation in China,advice on how to further perfect it will be given." @default.
- W2393120540 created "2016-06-24" @default.
- W2393120540 creator A5058552024 @default.
- W2393120540 date "2010-01-01" @default.
- W2393120540 modified "2023-09-28" @default.
- W2393120540 title "Resurvey on the General Anti-avoidance Clause of the Latest Corporate Income Tax Law" @default.
- W2393120540 hasPublicationYear "2010" @default.
- W2393120540 type Work @default.
- W2393120540 sameAs 2393120540 @default.
- W2393120540 citedByCount "0" @default.
- W2393120540 crossrefType "journal-article" @default.
- W2393120540 hasAuthorship W2393120540A5058552024 @default.
- W2393120540 hasConcept C144133560 @default.
- W2393120540 hasConcept C162324750 @default.
- W2393120540 hasConcept C165786947 @default.
- W2393120540 hasConcept C17744445 @default.
- W2393120540 hasConcept C190253527 @default.
- W2393120540 hasConcept C199539241 @default.
- W2393120540 hasConcept C2779777834 @default.
- W2393120540 hasConcept C51303962 @default.
- W2393120540 hasConcept C514942387 @default.
- W2393120540 hasConcept C55674860 @default.
- W2393120540 hasConceptScore W2393120540C144133560 @default.
- W2393120540 hasConceptScore W2393120540C162324750 @default.
- W2393120540 hasConceptScore W2393120540C165786947 @default.
- W2393120540 hasConceptScore W2393120540C17744445 @default.
- W2393120540 hasConceptScore W2393120540C190253527 @default.
- W2393120540 hasConceptScore W2393120540C199539241 @default.
- W2393120540 hasConceptScore W2393120540C2779777834 @default.
- W2393120540 hasConceptScore W2393120540C51303962 @default.
- W2393120540 hasConceptScore W2393120540C514942387 @default.
- W2393120540 hasConceptScore W2393120540C55674860 @default.
- W2393120540 hasLocation W23931205401 @default.
- W2393120540 hasOpenAccess W2393120540 @default.
- W2393120540 hasPrimaryLocation W23931205401 @default.
- W2393120540 hasRelatedWork W1479723863 @default.
- W2393120540 hasRelatedWork W1485330225 @default.
- W2393120540 hasRelatedWork W1558654406 @default.
- W2393120540 hasRelatedWork W1935700819 @default.
- W2393120540 hasRelatedWork W2097904979 @default.
- W2393120540 hasRelatedWork W2193020160 @default.
- W2393120540 hasRelatedWork W2207331638 @default.
- W2393120540 hasRelatedWork W2351993804 @default.
- W2393120540 hasRelatedWork W2361256792 @default.
- W2393120540 hasRelatedWork W2361592645 @default.
- W2393120540 hasRelatedWork W2365672835 @default.
- W2393120540 hasRelatedWork W2365950040 @default.
- W2393120540 hasRelatedWork W2376694637 @default.
- W2393120540 hasRelatedWork W2385073708 @default.
- W2393120540 hasRelatedWork W2392390379 @default.
- W2393120540 hasRelatedWork W2392644190 @default.
- W2393120540 hasRelatedWork W2887268171 @default.
- W2393120540 hasRelatedWork W2950912440 @default.
- W2393120540 hasRelatedWork W3163494957 @default.
- W2393120540 hasRelatedWork W970155969 @default.
- W2393120540 isParatext "false" @default.
- W2393120540 isRetracted "false" @default.
- W2393120540 magId "2393120540" @default.
- W2393120540 workType "article" @default.