税法法典化视域下中国反避税体系的重塑  

On the Reconstruction of China's Anti-Tax Avoidance System from the Perspective of Codification of Tax

作　　者：崔晓静 陈浩达 CUI Xiaojing;CHEN Haoda

机构地区：[1]武汉大学国际法研究所

出　　处：《国际税收》2023年第4期36-46,共11页International Taxation In China

基　　金：国家社会科学基金重大项目“‘一带一路’建设与中国国际税收法律制度改革创新研究”(项目编号:18ZDA100)的阶段性研究成果。

摘　　要：在税法法典化的立法趋势下,现行分散立法模式下的税法体系迎来了重塑的契机。本文在全面梳理我国反避税体系重塑的必要性和可行性的基础上,综合考察其他国家(地区)先进立法经验,为我国反避税体系重塑提供了基本思路。本文建议采用顺应国际趋势的主客观二元标准的立法路径,在《税法典》总则编中设置作为税法一般规则的一般反避税条款,并将现行反避税实体规则及程序规则予以统筹、整合后调整至《税法典》的对应编章,同时对反避税重要概念予以立法明文界定。The codification of tax law provides a good opportunity for the reconstruction of tax system under the current decentralized legislative model.After comprehensively reviewing its necessity,the feasibility and the advanced legislative experience abroad,this paper provides basic ideas for the reconstruction of China's anti-tax avoidance system.It is suggested to conform to international legislative trends,by combining both subjective and objective elements and setting up a general anti-avoidance clause,as a general rule of tax law in the general provisions of the Tax Code,and integrating the current substantial and procedural rules into the corresponding chapters of the Tax Code in a coordinated manner,while defining the core concepts of anti-tax avoidance in legislation.

关 键 词：税法典 税法总则 反避税 一般反避税规则 

分 类 号：D901[政治法律—法学理论]