论我国一般反避税条款的体系化  

On Systematization of General Anti-tax Avoidance Rule in China

作　　者：贺燕[1] HE Yan

机构地区：[1]首都经济贸易大学法学院

出　　处：《中国政法大学学报》2023年第4期255-273,共19页Journal Of CUPL

摘　　要：我国税法尚没有规定统一适用的一般反避税条款,与反避税实践需求不匹配。一般反避税条款的体系化关系到税法体系内部和外部的协调问题,决定能否从技术上充分发挥一般反避税条款的兜底功能。比较研究主要国家一般反避税条款的立法实践,我国一般反避税条款的体系化设计,应采取形式体系化的模式,在总则性税法中规定统一适用的一般反避税条款。体系化的技术路径,可以禁止权利滥用原则支撑内部体系,通过甄选核心概念,搭配不同层级的规则构成外部体系,在此基础上形成一种逻辑结构清晰,内容相互协调,层次分明而延展性比较好的反避税规则网络,实现对避税行为的全面规制、保障纳税人的商业自由。China's tax law system lacks a unified general anti-tax avoidance rule(GAAR),which fails to meet the needs of containing aggressive tax planning activities.The systematization of GAARs is related to the coordination of the internal and external aspects of the tax law system,and determines the feasibility of fully utilizing the fallback function of GAAR.Based on a comparative study of the GAAR practices of major countries,the systematic design of China's GAAR should follow a formalized mode,by introducing GAAR into the general tax law.The technical systematic path includes supporting the internal system through the principle of prohibiting abuse of rights,and forming an external system through the selection of core concepts and rules at different levels.In this way,an antitax avoidance rules network with a clear logic structure and coordinated content will be created,which will help to regulate comprehensively tax avoidance behaviors,and protect the commercial freedom of taxpayers.

关 键 词：一般反避税条款 禁止权利滥用 合理商业目的 体系化 

分 类 号：D922[政治法律—法学]