税法中的公司人格否认制度研究

发布时间：2018-05-16 17:49

本文选题：税法 + 公司人格否认　；参考：《湘潭大学》2014年硕士论文

【摘要】：我国早在2008年就出现了重庆国家税务局否认新加坡控股公司追缴税款的案件，这是我国公司人格否认原理首次在反避税领域的实践运用。为了应对国内此类避税案例以及避税方式的层出不穷，国家税务总局于2009年12月出台了第698号文件，通过发布规范性文件的形式正式确立了税法中的公司人格否认制度。税法中的公司人格否认制度作为一项具体的制度被写入我国税法之前，理论界曾有较大分歧，但利弊相较，该制度的引入无疑是明智之举。而且基于国际反避税的实践需要，在我国税法中确立公司人格否认制度也有着其特殊的意义。它以税收债权债务关系与税收公平原则为理论基础，有着其充分的合理与正当之处，也能很好地扎根于我国的法律土壤。与我国公司法中的公司人格否认制度和税法中的实质课税原则有着诸多相似之处，但又有其自己的特点，是一项特殊的税法制度。国家税务总局在考虑该制度的引入之时，防微杜渐，尽量谨慎适用该制度。虽然目前税法中已明确规定了我国税务机关可以利用公司人格否认制度进行反避税活动，但是国内税法中对该制度的适用范围规定并不明确，甚至有些情况还只有国家税务总局发布的个别案例来指导，无法应对变幻莫测的企业避税行为。因此，，有必要结合具体的案例来说明其适用范围可以更好的明确该制度的适用范围，为国内税务机关的反避税活动指明方向。我国税法中的公司人格否认制度确立已四年有余，实践中税务机关利用该制度反避税的案例也不少，但要更好的利用该制度反避税，还需要从多个方面进行完善，立法依据、适用程序、救济措施等方面都存在缺陷，亟待改善，对此，首先需提高该制度的立法位阶，为我国税务机关的公司人格否认权提供合法性与合理性基础；然后，出台更多的具体规范性文件细化适用标准与适用条件，控制好税务机关的自由裁量权，避免行政权力的过度膨胀导致利益失衡，最终造成适得其反的效果。最后，在税收执法过程中，不仅要赋予或者限制税务机关相关权力，还应赋予纳税人有效的救济权利，“有救济才有权利”，对此可从法律制度和司法体系等方面来保证纳税人的有效救济权。在考虑完善上述相关制度问题时，可适当借鉴国（境）外税收立法和执法制度，扬长避短，认清国内形势与我国税法中的公司人格否认制度的优势与劣势，从多个角度完善该制度。
[Abstract]:As early as 2008, the State Tax Bureau of Chongqing denied the case of tax payment by the Singapore holding company, which was the first practice in the field of anti tax avoidance in China. In order to deal with such cases in China and the way of tax avoidance, the State Administration of Taxation issued 698th in December 2009. The document has formally established the system of corporate personality denial in the tax law by issuing normative documents.
The system of denial of corporate personality in the tax law, as a specific system, has been widely divided before it is written to the tax law of China, but the introduction of the system is undoubtedly a wise move. Moreover, based on the practice of international anti tax avoidance, it has its special significance to establish the system of denial of personality in the tax law of our country. On the basis of the theory of tax debt and debt debt and the principle of tax fairness, it has its full rationality and justification, and it can also take root in the legal soil of our country. It has many similarities with the system of corporate personality denial and the substantive tax principle in the tax law of our country, but it has its own characteristics, and it is a special one. When considering the introduction of the system, the State Administration of taxation should take preventive measures to make the system more prudent.
Although the tax law has clearly stipulated that the tax authorities of our country can use the company personality denial system to carry out anti tax avoidance activities, the applicable scope of the system is not clear in the domestic tax law, and even some cases are only guided by some cases issued by the State Administration of Taxation, which can not cope with the unpredictable tax avoidance. Therefore, it is necessary to illustrate the scope of application of the system in combination with specific cases to clarify the scope of application of the system and point out the direction for the anti tax avoidance activities of the domestic tax authorities.
The system of corporate personality denial in our tax law has been established for more than four years. In practice, there are many cases in which tax authorities use the system to counter tax avoidance in practice. However, to better use the system to avoid tax avoidance, it needs to be perfected from many aspects, such as legislative basis, application procedure, relief measures and so on. To improve the legislative level of the system, provide the basis for the legitimacy and rationality of the corporate personality denial right of the tax authorities of our country. Then, more specific and normative documents are introduced to refine the applicable standards and applicable conditions, control the free discretion of the tax authorities, avoid excessive expansion of administrative power and lead to the imbalance of interests, and eventually cause a good result. Finally, in the process of tax law enforcement, the tax authorities should not only endow or restrict the relevant power of the tax authorities, but also give the taxpayers effective relief rights, "there is relief only right", which can guarantee the taxpayer's effective relief from the legal system and the judicial system. We can learn from the tax legislation and law enforcement system outside the country properly, and make clear the advantages and disadvantages of the domestic situation and the system of corporate personality denial in the tax law of our country, and improve the system from many angles.

【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91;D922.22

【参考文献】