个人所得税纳税义务之规避及其规制  

Evasion of Individual Income Tax Obligation and Its Regulation

作　　者：叶姗[1] Ye Shan(Law School,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京100871

出　　处：《上海财经大学学报（哲学社会科学版）》2020年第5期124-137,共14页Journal of Shanghai University of Finance and Economics

基　　金：2019年度司法部国家法治与法学理论研究项目一般课题“优化税收营商环境法律问题研究”(19SFB2051)。

摘　　要：个人所得税纳税义务发生与否取决于是否出现符合法定课税要素的应税事实。如果纳税人设法规避个人所得税纳税义务发生,则构成避税行为,应受法律规制。我国《个人所得税法》2018年修改时增设了反避税条款,主要用于规制个人实施的转让定价、受控外国公司和其他不具有合理商业目的的安排而获取不当税收利益的行为,相应法律后果是税务机关有权按照合理方法进行纳税调整。此次修法前,税务机关主要通过认定纳税人身份而行使居民税收管辖权、进行税务稽查进而课以税务行政处罚,甚至依据实质课税原则来规制个人避税行为;修法后,应适当保留上述部分行政规制措施。若想引入司法机制来规制个人避税行为,则法院可能通过行使纳税调整权予以直接规制或通过评价税务机关行使纳税调整权的行为适当与否予以间接规制。The occurrence of individual income tax liability depends on whether there are taxable facts in line with the statutory tax elements.If the taxpayer tries to avoid the individual income tax obligation,it will constitute tax avoidance behaviors,which should be regulated by law.When China’s individual income tax law was revised in 2018,it added an anti-avoidance clause,which belongs to the scope of legislative regulation measures.The structure of this clause is composed of behavior patterns and legal consequences vertically.Horizontally,it is divided into transfer pricing rules,controlled foreign company rules and general anti-avoidance rules.It uses typical uncertain legal concepts,such as legitimate reasons,obviously low,reasonable needs,reasonable purposes,and improper interests,to regulate the transfer pricing implemented by individuals,controlled foreign companies and other arrangements without reasonable commercial purposes to obtain improper tax benefits.The corresponding legal consequence is that tax authorities have the right to make tax adjustment according to reasonable methods.As special anti-avoidance rules,the former two are realized through reasonable adjustment of related party transaction pricing and forced simulated distribution of profits of controlled foreign companies,which should be coordinated with the application of special tax adjustment rules of enterprise income tax;while the application of general anti-avoidance rules needs to clarify“no reasonable business purpose”and“improper tax benefits”by means of legal renewal.The connotation of uncertain legal concepts needs to focus on how to refine the behavior types of general antiavoidance rules.The administrative regulation measures before the amendment of the law should retain the measures to exercise resident tax jurisdiction by identifying the taxpayer’s identity,rather than the practice of imposing tax administrative penalties and regulating individual tax avoidance behaviors based on the principle of substantial taxation.On t

关 键 词：居民税收管辖权 反避税条款 行政规制措施 纳税调整权 不当税收利益 

分 类 号：D912.29[政治法律—民商法学]