避税概念的法律分析

发布时间：2019-04-17 19:28

【摘要】：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。
[Abstract]:Tax avoidance as an important issue of tax law, involves many aspects of the basic theory of tax law. The correct understanding of the tax avoidance is related to the correct understanding of the tax law. The treatment of the tax avoidance problem in a country will reflect the level of the rule of law in the tax revenue of a country. In order to correctly understand tax avoidance and to define tax avoidance in a unified way, on the one hand, it is necessary to distinguish the similarities and differences between tax avoidance and tax saving, tax planning, legal tax saving, tax evasion, tax fraud and other related concepts. On the other hand, it is necessary to analyze the nature of tax avoidance according to the theory of legal fraud and abuse of rights. This is necessary to distinguish between tax avoidance and legal tax savings, as well as for a country to explore the theory of building anti-tax avoidance measures. For our country, while recognizing that taxpayers have the right to arrange their own business activities in a way that minimizes the tax burden, legal fraud in the traditional civil law countries is needed in the formulation and implementation of general anti-tax avoidance rules. Between the theory of abuse of rights and the theory of commercial purpose in Anglo-American law countries, the essence is more important than the theory of form.
【作者单位】：中国政法大学民商经济法学院;
【基金】：中国政法大学校级人文社会科学研究项目资助(13ZFQ82002) 中国政法大学青年教师学术创新团队项目资助(2014CXTD06)
【分类号】：D912.2

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