The Legal Appraisement Of Tax Sparing System And Application In Our Country

Tax sparing system is one of the significant systems in the international tax law. The system has made the international tax law circle discussing hotly, though it came out only in twenty century, based on special condition. The core of the contention is whether should be with reservation, whether can server the development of international economy. This article will study the continent above step by step. The whole essay has five parts besides the preface and the conclusion:Part One Summary of Tax Sparing System: Firstly, reviewing the historic development of Tax Sparing Secondly, .introducing the conception, characteristics and scopes of Tax Sparing Clause;Part Two Evaluation of overseas practice in Tax Sparing: Firstly, introducing the practice of foreign countries Secondly,introducing the position of the USA and the shortcoming of the Tax Sparing which will diminish Tax Sparing.Part Three the attitude of the international group and OECD's Reconsideration for Tax Sparing Clause: At the beginning, the paper compares the traditional stands of international groups to Tax Sparing with their real attitudes, then makes a conclusion that it is necessary to reconsider the Tax Sparing Clause. Following this, analyzes OECD's ideas about Tax Sparing Clause and its suggestions for designing Tax Sparing Clause, then finds that some ideas and suggestions are partial and OECD tried to defend for benefits of developed countries.Part Four Objective ideas about Tax Sparing: Firstly, the author introduces the law value and the basis rules of international tax law. Secondly, the paper will discuss the necessary of the Tax Sparing from the law value and basis rules.Part Five The Usage and Strategy of Tax Sparing in our country: The paper Firstly focuses on the present situation and the characteristics of Tax Sparing Clauses in our country. And then the author analyzes the position of our country. Finally the essay suggests a set of stratagems to help our county to deal with the problem of Tax Sparing.