论不确定法律概念与反避税规制——以“合理”一词为例

发布时间：2019-06-24 23:50

【摘要】：反避税规则是税法中理论与实务激烈碰撞,税法思维和实践最为活跃的部分。而作为不确定法律概念的"合理"一词是我国反避税规则的"点睛"所在。看似简单的"合理"一词蕴含了丰富的税法基础理论,决定了反避税规则的法适用。"合理"一词在实然层面与税法解释密切相连,特别纳税调整规则之所以强调"合理"是由其调整利益的复杂和对立所决定的,"合理"一词的价值表征为调控、链接、规制和调试等作用。而在应然层面,"合理"这一不确定法律概念的具体化既是一个法解释的方法论问题,更是一个关联税法中立法、行政与司法权力分配与作用的过程。域外经验启示我国需要反思"行政垄断式"的概念具体化过程与反避税规制模式,迈向税收治理现代化。
[Abstract]:The anti-tax avoidance rule is the most active part of the theory and practice in the tax law. The word "reasonable", as an uncertain legal concept, is the focus of anti-tax avoidance rules in our country. The seemingly simple word "reasonable" contains a wealth of basic theory of tax law, which determines the legal application of anti-tax avoidance rules. The word "reasonable" is closely related to the interpretation of tax law at the actual level. The reason why the special tax adjustment rules emphasize "reasonableness" is determined by the complexity and opposition of its adjustment interests, and the value of the word "reasonable" is characterized by the functions of regulation, linking, regulation and debugging. At the natural level, the concretization of the uncertain legal concept of "reasonableness" is not only a methodological problem of legal interpretation, but also a process of legislative, administrative and judicial power distribution and function in related tax law. The overseas experience enlightens our country to reflect on the concrete process of the concept of "administrative monopoly" and the mode of anti-tax avoidance regulation, and to move towards the modernization of tax management.
【作者单位】：北京大学法学院;
【基金】：北京市法学会市级重点课题“企业法律风险防范实证研究”(BLS(2016)A007)
【分类号】：D922.22

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