论不确定法律概念与反避税规制——以“合理”一词为例  

On Uncertainty of Legal Concepts and Anti-avoidance Rules——A Case Study of “Reasonableness”

作　　者：董学智[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《烟台大学学报（哲学社会科学版）》2017年第3期32-40,共9页Journal of Yantai University(Philosophy and Social Science Edition)

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)

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。Anti-avoidance rules are the most active part in the theory and practice of tax law. Wherein reasonableness highlights anti-avoidance rules in terms of the indefinite concept of law,integrating various basic theories of tax law and limiting its scope. In reality,the reasonableness is a concept closely linked with the interpretation of the tax law with the value representation of regulation,connection and adjustment. The special tax adjustment is a case in point. The indefinite concept of law in tax law is not only a methodological problem,but also a process of power distribution and function in the perspective of the functionalism. We need to rethink our 'administrative monopoly'in the concretization of the indefinite concept of law and the mode of anti-avoidance regulation to realize the modernization of taxation management.

关 键 词：反避税 特别纳税调整 合理 不确定法律概念 

分 类 号：D922.22[政治法律—经济法学]