中外法学
中外法學
중외법학
2015年
3期
785~808
,共null页
避税 合法节税 逃税 法律欺诈 权利滥用
避稅 閤法節稅 逃稅 法律欺詐 權利濫用
피세 합법절세 도세 법률기사 권리람용
Tax Avoidance ; Legitimate Tax Saving; Tax Evasion; Fraud on a Statute ; Abuse of Right
避税作为一个重要的税法问题，涉及税法多方面的基础理论。对避税的正确认识关系到对税法的正确认识，一国对避税问题的处理将反映一国税收法治的水平。为正确认识避税，以对避税进行统一的定义，一方面需要对避税与税的节省、税收筹划、合法节税、逃税、税收欺诈等相关概念的异同和关系进行法理上的辨析，另一方面还需要根据法律欺诈和权利滥用理论对避税性质作进一步的剖析。这对于区别避税和合法节税以及一国探寻构建反避税措施的理论非常必要。对我国而言，在认可纳税人拥有以最小化税收负担的方式来安排自身经营活动权利的同时，在制定和实施一般反避税规则时，需要在传统大陆法系国家的法律欺诈、权利滥用理论和英美法系国家的商业目的理论、实质重于形式等理论之间进行审慎选择。
避稅作為一箇重要的稅法問題，涉及稅法多方麵的基礎理論。對避稅的正確認識關繫到對稅法的正確認識，一國對避稅問題的處理將反映一國稅收法治的水平。為正確認識避稅，以對避稅進行統一的定義，一方麵需要對避稅與稅的節省、稅收籌劃、閤法節稅、逃稅、稅收欺詐等相關概唸的異同和關繫進行法理上的辨析，另一方麵還需要根據法律欺詐和權利濫用理論對避稅性質作進一步的剖析。這對于區彆避稅和閤法節稅以及一國探尋構建反避稅措施的理論非常必要。對我國而言，在認可納稅人擁有以最小化稅收負擔的方式來安排自身經營活動權利的同時，在製定和實施一般反避稅規則時，需要在傳統大陸法繫國傢的法律欺詐、權利濫用理論和英美法繫國傢的商業目的理論、實質重于形式等理論之間進行審慎選擇。
피세작위일개중요적세법문제，섭급세법다방면적기출이론。대피세적정학인식관계도대세법적정학인식，일국대피세문제적처리장반영일국세수법치적수평。위정학인식피세，이대피세진행통일적정의，일방면수요대피세여세적절성、세수주화、합법절세、도세、세수기사등상관개념적이동화관계진행법리상적변석，령일방면환수요근거법률기사화권리람용이론대피세성질작진일보적부석。저대우구별피세화합법절세이급일국탐심구건반피세조시적이론비상필요。대아국이언，재인가납세인옹유이최소화세수부담적방식래안배자신경영활동권리적동시，재제정화실시일반반피세규칙시，수요재전통대륙법계국가적법률기사、권리람용이론화영미법계국가적상업목적이론、실질중우형식등이론지간진행심신선택。
As an important issue of tax law, tax avoidance involves many fundamental theoretical is- sues of tax law. The correct understanding of tax avoidance determines the correct understanding of tax law. The application of countermeasures against tax avoidance by a country reflects the level of rule of tax law. To understand correctly and define with a unitary concept the tax avoidance, it is necessary to carry out a legal analysis of differences and relationships between tax avoidance and related concepts, such as tax saving, tax planning, legitimate tax saving, tax evasion and tax fraud, and a further analysis of es sence of tax avoidance based on the doctrines of fraud on a statute and abuse of right. The latter analysis has a specific significance not only for purpose of distinguishing tax avoidance from legitimate tax saving, but also for purpose of searching for doctrines for a country to establish anti--avoidance measures. In par- ticular, on the one hand, China should recognize the taxpayer＇s right to organize his economic operations in a way of minimizing tax burden, and on the other hand, China should select carefully in introducing and applying the general anti--avoidance rule the doctrine between doctrines of the fraud on a statute and abuse of right in traditional civil law countries and doctrines of business purpose and substance over form in common law countries.
