股权式资产转让税收规避行为的法律评价与立法选择  

The Legal Evaluation and Legislative Choice of Tax Evasion Behavior for Equity-Type Assets Transfer

作　　者：赵磊[1] 

机构地区：[1]天津财经大学经济学院,天津300222

出　　处：《法学杂志》2016年第2期131-140,共10页Law Science Magazine

基　　金：2014年度国家社会科学基金项目"行为经济学视角下的中国个人所得税改革研究"(项目号:14BJY167);2012年度天津市高等学校创新团队培养计划"地方公共财政研究"(项目号:TD12-5053)的成果

摘　　要：税法实践中以股权转让形式进行资产交易的行为很常见。这种行为一般以排除税法适用、规避特定税种纳税义务为目的,利用股权转让税制的漏洞进行非常规的法律安排,造成国家税款大量流失。税务机关对这种税收规避行为的态度不明确、处理不一致,根源是对股权式资产转让法律实质的评价争议很大,造成反避税立法迟迟不能出台。当前税收法定已成为财税体制机制改革的基本遵循,从立法层面对这种经济行为进行约束成为当务之急。一般反避税、股权交易、公司人格否认税收立法能够直接解决这一问题,同时税法与其他部门法的立法协调机制也需重新审视并完善。In the practice of tax law,it is very common to conduct the transaction of assets in the form of equity transfer. This behavior is generally in order to rule out the tax law applies,and to avoid paying taxes. It makes use of the loopholes in the tax system of equity transfer to carry out abnormal legal arrangements,resulting in a large number of national tax losses. The tax authorities are not clear about the attitude of the tax avoidance behavior,and deal with the inconsistency,because there is a great controversy about the legal evaluationof tax evasion behavior for equity- type assets transfer,resulting in the tax anti- avoidance legislation has not been effective regulatory measures. The tax system reform indicates that tax must have a legal basis,so it is necessary to carry out tax anti- avoidance legislation on the tax evasion behavior for equity- type assets transfer. The tax legislation of general anti- avoidance,equity trading and disregard of corporate personality can solve the problem effectively. The integration mechanism of tax law and criminal law,civil law and administrative law needs to be established.

关 键 词：股权转让 土地使用权 反避税立法 

分 类 号：D922.291.91[政治法律—经济法学]