特朗普税改与我国反避税立法中实质课税原则的确立  

Trump Tax Reform and the Establishment of the Substantive Taxation Principle in China's Anti-Tax Avoidance Legislation

作　　者：徐梦堃 

机构地区：[1]北京大学财经法研究中心

出　　处：《公共财政研究》2018年第1期74-83,共10页Public Finance Research Journal

摘　　要：美国现任总统特朗普在企业方面的减税政策将引发全球减税浪潮继而降低中国作为企业投资目的地的吸引力。中国目前不仅在税率上高于一般国家,更重要的是在法制不健全的情况下适用"经济实质主义"原则进行纳税调整所导致外国企业对华投资忧虑、信心不足等问题突出。从"股权转让与资产转让定性分歧"案来看,我国反避税立法中应确立"法律实质主义"的课税原则,因为"经济实质主义"既存在不正当又表现出与现行税法体系不自洽的问题。在坚持"法律实质主义"的原则下推动反避税立法精细化,同时合理配置征纳双方在反避税认定纠纷中的诉讼权利义务,以期达到实质课税能从根本上维护法治统一,保障纳税人权利的目的。Trump＇s corporate tax cuts will trigger a global wave of tax cuts, then will reduce China＇s attractiveness as a business investment destination. The current tax rate in China is higher than the average country. More importantly, as the legal system in China is not perfect, to implement tax adjustments through ＂ the principle of economic substantive＂ will cause worries, low confidence and other serious issues for the foreign investment in China. According to the case about ＂ qualitative controversy in the share and asset transfer＂, the taxation principle of ＂legal substantive Principle＂ should be established in the anti-tax avoidance legislation in China, because there are problems of being unjust and being inconsistent with the current tax law system in ＂ the principle of economic substantive＂. In order to achieve substantive taxation principle, maintain the unity of law fundamentally and protect taxpayers＇ rights, China should promote antitax avoidance legislative fineness based on ＂legal substantive principle＂ and reasonably allocate litigation rights and obligations of both sides in the anti-tax avoidance dispute settlement.

关 键 词：特朗普税改政策 经济实质主义 法律实质主义 反避税 税收法定 

分 类 号：D922.22[政治法律—经济法学] D971.2[政治法律—法学] DD912.2