我国反避税体系的局限及其立法完善  

The Drawbacks of Existing Anti-tax-avoidance System and its Legislative Perfection

作　　者：齐兴利[1] 肖波 

机构地区：[1]南京审计学院法学院,江苏南京211815 [2]上海肖波律师事务所,上海200051

出　　处：《南京审计学院学报》2013年第2期46-55,共10页journal of nanjing audit university

基　　金：国家社会科学基金项目(10BGL060)

摘　　要：税收直接导致纳税人财产的减少,纳税人竭力通过税务筹划、避税和逃税,少缴纳或不缴纳税款,但是避税和逃税严重损害了国家的税收权益,造成了纳税人之间的不公平,因而国家致力于反避税。英美国家的反避税体系存在着对税收立法进行扩充解释的风险,给纳税人带来了诸多的不确定性因素。公平合理的反避税体系,应当在反制"滥用性税收安排"的同时,保护税务筹划的核心地带;应当确立"疑则利于纳税人"原则;应当使用排除法来划定"滥用性税收安排"与税务筹划之间的分界线;应当确立咨询专家组,以便纳税人和税务机关调整对"滥用性税收安排"与税务筹划之间分界线的理解。Taxation leads to the reduction in the property of the taxpayers,so they try their utmost to pay as less tax as possible through tax planning,tax avoidance or tax evasion.However,these practices seriously harm government's interest,and resulted in the unfairness among taxpayers.So the countries are committed to fighting against tax avoidance.The anti-avoidance system in Western countries exists the risk of expanded interpretation of tax legislation,which brings a lot of uncertainty to the taxpayers.A fair and reasonable anti-avoidance system ought to deter and counteract abusive tax arrangements while protecting the centre ground of tax planning;establish the principle of giving the taxpayer the benefit of the doubt;employ a certain elimination process to define the dividing line between tax planning and abusive tax schemes;set up an advisory panel whose body of guidance will be used by taxpayers and tax authority to calibrate their understanding of where the dividing line falls between tax planning and abusive tax arrangements.

关 键 词：税务筹划 避税 逃税 滥用性税收安排 反避税体系 税收法定主义 

分 类 号：F810.42[经济管理—财政学] DF432[政治法律—经济法学]