税法中的法人格否认制度  

Disregard of Corporate Personality in Tax Law

作　　者：张怡[1] 吕俊山 ZHANG Yi;LV Jun-shan(School of Economic Law,Southwest University of Political Science and Law,Chongqing 401120China)

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《河北法学》2019年第1期55-72,共18页Hebei Law Science

基　　金：2014年度国家社科基金一般项目<财税体制改革法治化建构研究>(14BFX097)

摘　　要：税法中的法人格否认制度因反避税而逐渐形成,而非移植公司法的法人格否认制度。法人格否认制度在税法中因为"拟制"情形而具备税收优惠功能,其制度的形成因循税法的基本原则,其权利主体具有公法债权人的特殊身份,可以通过立法途径"批量"否认法人格。但是,实践中出现的行政权力扩张问题导致了行政复议制度功能的严重弱化,从而动摇了税务复议前置程序的合理逻辑。Not transplanted from the same system from the company law,the disregard of corporate personality system of tax law is gradually formed because of anti-taxavoidance. It also includes "fiction " norms, which has the function of Tax preference. It can "batch"denied legal personality,and its creditor has the special status of public law,its formation follows the basic principles of tax law. However,the expansion of administrative power in practice has led to the severe weakening of the function of the administrative reconsideration system,thus shaking the logic base of "tax reconsideration first".

关 键 词：法人格否认 反避税 税法原则 税务复议前置 

分 类 号：DF432[政治法律—经济法学]