实质课税原则在反避税中的适用研究
发布时间：2018-07-16 17:16
【摘要】：税收法律制度的滞后性及存在的漏洞为纳税人实施税收规避提供了空间,在利益的驱动下,税务中介组织蓬勃发展,日趋专业化和产业化的避税活动已经影响了国家财政收入的正常实现,违背了税法的公平正义,甚至破坏了正常的税收秩序。实质课税原则的产生以量能课税和税负公平为理论支撑,在解决税收规避问题中发挥了重要作用,但在适用中也面临各种困境：实质课税与税收法定的冲突,实质课税原则的适用对纳税人信赖利益的损害等问题突出,面对资本弱化、避税港、递延纳税等新兴避税方式,反避税中个别规制条款和一般规制条款的局限性日益显露,难以对这些新兴的避税方式有效的规制,需要对实质课税原则的制度架构和实践运用进行再梳理。可以从立法、税收征管和司法解释三方面完善：反避税立法要增强一般规制条款的价值指引作用,进一步简化个别规制条款,促进个别规制条款和一般规制条款相互补充、协调发展。在税收征管中要增强税务机关的反避税的执法效率,提高应对新兴避税方式的能力,同时也应约束税务机关由于实质课税原则的适用而扩张行政权力,减少反避税中对纳税人权益的侵害。在反避税的司法解释方面,可以借鉴英美法系国家在司法判例中形成的规则,这些规则包括实质重于形式规则、真实商业目的规则、虚伪表示规则等。
[Abstract]:The lag and loopholes of the tax legal system provide the space for the taxpayers to implement tax evasion. Driven by the interests, the tax intermediary organizations flourish. The increasingly specialized and industrialized tax avoidance activities have affected the normal realization of the national financial revenue, violated the fairness and justice of the tax law, and even destroyed the normal tax order. The principle of substantial taxation is based on the theoretical support of quantitative taxation and tax burden equity, which plays an important role in solving the problem of tax evasion. However, it also faces various difficulties in its application: the conflict between substantive taxation and tax law. The application of the principle of substantial taxation has a prominent impact on the interests of taxpayers' trust. In the face of such emerging tax avoidance methods as weakening of capital, tax havens and deferred tax payment, the limitations of individual regulation clauses and general regulation clauses in anti-tax avoidance are becoming increasingly apparent. It is difficult to regulate these new tax avoidance methods effectively, so it is necessary to rearrange the institutional framework and practical application of substantive taxation principles. It can be improved from three aspects: legislation, tax collection and administration and judicial interpretation: Anti-tax avoidance legislation should strengthen the value guidance function of general regulation clauses, further simplify individual regulation clauses, and promote individual regulation clauses and general regulation clauses to complement each other. Coordinated development In tax collection and management, we should enhance the law enforcement efficiency of the tax authorities against tax avoidance, improve the ability to deal with the emerging tax avoidance methods, and at the same time restrain the tax authorities from expanding their administrative power because of the application of the principle of substantive taxation. Reduce the infringement of taxpayers' rights and interests in anti-tax avoidance. In the judicial interpretation of anti-tax avoidance, we can draw lessons from the rules formed in the judicial precedents of Anglo-American legal system countries. These rules include the rules of substance over form, the rules of real commercial purpose, the rules of hypocrisy and so on.
【学位授予单位】：福建师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22
本文编号：2127065
[Abstract]:The lag and loopholes of the tax legal system provide the space for the taxpayers to implement tax evasion. Driven by the interests, the tax intermediary organizations flourish. The increasingly specialized and industrialized tax avoidance activities have affected the normal realization of the national financial revenue, violated the fairness and justice of the tax law, and even destroyed the normal tax order. The principle of substantial taxation is based on the theoretical support of quantitative taxation and tax burden equity, which plays an important role in solving the problem of tax evasion. However, it also faces various difficulties in its application: the conflict between substantive taxation and tax law. The application of the principle of substantial taxation has a prominent impact on the interests of taxpayers' trust. In the face of such emerging tax avoidance methods as weakening of capital, tax havens and deferred tax payment, the limitations of individual regulation clauses and general regulation clauses in anti-tax avoidance are becoming increasingly apparent. It is difficult to regulate these new tax avoidance methods effectively, so it is necessary to rearrange the institutional framework and practical application of substantive taxation principles. It can be improved from three aspects: legislation, tax collection and administration and judicial interpretation: Anti-tax avoidance legislation should strengthen the value guidance function of general regulation clauses, further simplify individual regulation clauses, and promote individual regulation clauses and general regulation clauses to complement each other. Coordinated development In tax collection and management, we should enhance the law enforcement efficiency of the tax authorities against tax avoidance, improve the ability to deal with the emerging tax avoidance methods, and at the same time restrain the tax authorities from expanding their administrative power because of the application of the principle of substantive taxation. Reduce the infringement of taxpayers' rights and interests in anti-tax avoidance. In the judicial interpretation of anti-tax avoidance, we can draw lessons from the rules formed in the judicial precedents of Anglo-American legal system countries. These rules include the rules of substance over form, the rules of real commercial purpose, the rules of hypocrisy and so on.
【学位授予单位】：福建师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22
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