避税概念的法律分析  

The DirectorsHeterogeneous Impact to the Rules of Traditional Directors Legal Analysis on Concept of Tax Avoidance

作　　者：翁武耀[1] 

机构地区：[1]中国政法大学民商经济法学院

出　　处：《中外法学》2015年第3期785-808,共24页Peking University Law Journal

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)

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。As an important issue of tax law, tax avoidance involves many fundamental theoretical is- sues of tax law. The correct understanding of tax avoidance determines the correct understanding of tax law. The application of countermeasures against tax avoidance by a country reflects the level of rule of tax law. To understand correctly and define with a unitary concept the tax avoidance, it is necessary to carry out a legal analysis of differences and relationships between tax avoidance and related concepts, such as tax saving, tax planning, legitimate tax saving, tax evasion and tax fraud, and a further analysis of es sence of tax avoidance based on the doctrines of fraud on a statute and abuse of right. The latter analysis has a specific significance not only for purpose of distinguishing tax avoidance from legitimate tax saving, but also for purpose of searching for doctrines for a country to establish anti--avoidance measures. In par- ticular, on the one hand, China should recognize the taxpayer＇s right to organize his economic operations in a way of minimizing tax burden, and on the other hand, China should select carefully in introducing and applying the general anti--avoidance rule the doctrine between doctrines of the fraud on a statute and abuse of right in traditional civil law countries and doctrines of business purpose and substance over form in common law countries.

关 键 词：避税 合法节税 逃税 法律欺诈 权利滥用 

分 类 号：D912.2[政治法律—民商法学]