论穿透课税原则  

On Principle of Penetrating Taxation

作　　者：张世明[1] ZHANG Shiming

机构地区：[1]中国人民大学法学院

出　　处：《法学评论》2022年第4期104-116,共13页Law Review

基　　金：国家社科基金后期资助重点项目“税法方法贯通论”(项目编号:20FFXA004)的阶段性成果。

摘　　要：“穿透原则”目前在中国成为许多领域耳口相传的热词表明其本身具有阐释力和穿透力。虽然税法学界对穿透课税原则有零星的论述,但迄今语焉不详。各种组织形式的征税方法大致分为“导管课税”和“实体课税”两种。穿透课税原则的理论基础包括合伙企业税收集合体理论、导管理论、受益所有人课税理论、经济实质判断理论。穿透课税原则具体化为一般规则与特殊规则,后者包括受控外国公司规则、反导管规则。实质课税原则在规范的抽象性层面上固然与诚信原则堪可比拟,而穿透课税原则与方法涉及具体的规则应用。为反避税对公司在税法上法人人格的存在予以否认并不是公司法中的揭开公司法人面纱,冠以“穿透”之名的相同并不能否定税法与公司法彼此适用逻辑与边界分野的剖析。"Look-through approach" has become a hot word in many fields in China,which shows that it has explanatory and penetrating power.Although there are sporadic discussions on the rule of look-through taxation in the tax law academic circle,it is not clear so far.The taxation methods of various organizational forms can be roughly divided into "conduit taxation" and "entity taxation".The theoretical basis of look-through taxation rule includes partnership tax aggregate theory,conduit theory,beneficial ownership taxation theory and economic substance judgment theory.The look-through taxation rule assumes general rules and special rules,the latter including controlled foreign company rules and anti-conduit rules.The principle of substantial taxation is comparable to the principle of good faith in the level of abstraction,while the rule and method of look-through taxation involve the application of specific rules.Denying the existence of corporate personality in the tax law for anti-tax avoidance is not piercing the corporate veil in the corporate law.The identity in the name of "penetrating" could not dismiss the analysis of the logic and boundary of the application of tax law and corporate law.

关 键 词：穿透课税原则 应税事实 导管理论 税收法定主义 

分 类 号：D922.22[政治法律—经济法学] D996.3[政治法律—法学]