There are time when a child needs to just listen.

Because you are willing to debate, even if just for a while, he's going to do it all the time. You have to decide before you speak, if the comment you are about to make is debatable. If the answer is no, then don't allow it. As much as we hate this line, it works.

"Because I said so!"

And then stop discussing it and expect action. It takes a while to resist answering the questions and debate but if you want to be successful you can't be baited. "i am not going to discuss it." Or "It's not a debate" are about as far as you need to go. It may take a bit of time and it's hard to know when you really want to enforce the no debate rule, but you'll get the hang of it.