【作者】 王宗涛；

【导师】 熊伟；

【作者基本信息】 武汉大学 ， 经济法学， 2013， 博士

【摘要】 避税与反避税,是税法学一个基础而永恒的命题。从发展趋势看,对避税行为进行规制已成为世界各国税法的基本态度。什么是避税、避税与税收筹划界限何在、为什么反避税、如何反避税等等,都是税法学理论和实践亟待回应的问题。传统税法以税收法定主义为其建构原则,遵循“私法交易事实—税法课税要件事实(税法对私法承接)—税法文义解释—税收法定主义”的理念和逻辑；反避税法以量能课税原则为其法理基础,遵循“私法交易事实—税法课税要件事实(税法对私法调整)—税法目的解释—量能课税原则”的理念和逻辑,反避税法给传统税法带来了根本性冲击和挑战,触及对税法法治何处去这一本源命题的反思。不仅如此,避税还是反避税,涉及私人财产权与国家征税权、税法之纳税人权利之法与国家征税之法、税法依附私法与税法独立性、形式法治与实质法治等重大价值和理念的冲突取舍,是税法法治的一个焦点命题。为此,本文在税法法治视野下,以利益平衡论、反避税的政策性和国别性为视角,尝试探讨反避税的若干法律问题。本文包括以下五章：第一章,避税的法律界定。本章旨在解决什么是避税?这是反避税首先需要解决的问题。首先从避税的日益普遍化入手,分析对避税进行规制的必要性。对避税的法律界定,主要从避税的概念、构成要件和法律性质三方面展开。避税具有边界性,避税与税收筹划等行为界限难分。避税概念的界定,应从内涵式向外延式的界定方法转变。避税的法律界定还需要从其构成要件入手,避税的构成要件是避税概念的具体化。避税构成要件应采二元说,以客观性要件为主要要件,以主观性要件为排除要件。避税的法律性质是一个事实判断而不是价值判断,避税是一种脱法行为。避税与反避税具有政策性和国别性,并随着时势变化而不断演变,具有复杂性和不确定性。第二章,反避税的法理基础。本章旨在解决为什么反避税?以奠定反避税的价值根基。首先分析反避税涉及到私人财产权与国家征税权、税法之纳税人权利之法与国家征税之法、税法依附私法与税法独立性、形式法治与实质法治等税法重大价值和理念的冲突取舍,反避税是税法法治的一个焦点命题,这是反避税理论与制度建构的基本立场和观念。在此基础上,从量能课税原则与反避税、税收的国家主义职能与反避税入手,剖析和论证了反避税的法理基础。在量能课税原则与税收的国家主义职能下,对避税行为应予规制。其中,量能课税原则是税法的基本原则,是反避税的主导性法理基础,不能为了片面实现税收的国家主义职能,而肆无忌惮的反避税。第三章,反避税的中心思路：补充税法漏洞及其模式。本章旨在从总体观念上理清如何反避税即反避税的中心思路。首先分析税法漏洞是避税产生的法律根源,反避税的中心思路是补充税法漏洞。税法漏洞补充有两种模式,一种是立法机关的税法漏洞补充,另一种是司法和行政机关的税法漏洞补充,两种模式共同形成对税法漏洞的补充机制。在此基础上,分别论证了立法、司法和行政机关的税法漏洞补充即反避税的合法性,指出立法、司法和行政机关均具有独立的反避税权,其中,立法机关反避税是反避税的首要和基本方式,司法和行政机关反避税具有独特性、其功能不能替代。在反避税的运作逻辑上,不同于立法机关直接制定普遍适用的法律规则,司法和行政机关是主要通过在个案中对税法进行目的解释及对课税要件事实进行经济实质解释开展反避税,也通过创制普遍适用的规则而反避税。第四章,反避税的具体运作。本章旨在具体分析如何反避税,分别从立法、司法和行政机关反避税三方面展开。立法机关反避税表现为反避税立法,制定特殊反避税条款和一般反避税条款,其中,一般反避税条款是弥补特殊反避税条款涵盖性不足的手段,不是一种漏洞补充条款,不具有授权性质,仅是反避税的宣示性条款。司法机关通过个案裁判补充税法漏洞以反避税,并在长期司法实践中积累了一系列司法反避税原则,实质重于形式和商业目的原则是其中的两大核心原则。在具体个案中,行政机关反避税的功能侧重于适用实质课税原则,对课税要件事实的经济实质解释和认定。为解决课税要件事实认定的困境,行政机关反避税可以引入两大新思路,一是课税要件事实的类型化观察法,二是预先约定反避税。第五章,我国反避税法律制度及其完善。本章旨在从总体上概览我国反避税法律制度,并分别从反避税立法完善、行政机关反避税完善和司法机关反避税建构三方面提出对策建议。改革开放以来,我国反避税法律制度经历了探索与起步、规范与发展和转型与完善三个阶段,初步形成了完善的反避税法律制度体系。不同于西方国家,我国行政机关反避税处于主导地位,形成了行政主导型的反避税模式,这是一种创新但也应避免其误入异端。我国反避税立法的完善,应从立法规定避税概念和构成要件、立法规定量能课税原则和税法解释原则、完善税收征收管理法将反避税立法延伸至所有税种、衔接税收实体法与程序法的统一、完善一般反避税条款立法等几大方面展开；我国行政机关反避税的完善,应在尊重其独特性和创造性基础上,从行政机关反避税的立法约束机制、行政机关反避税的司法约束机制、一般反避税条款下行政机关反避税自由裁量权控制几方面展开。此外,我国有必要发挥司法机关在反避税中的功能,建立税务法院并完善税法司法审查制度。更多还原

【Abstract】 Tax avoidance and anti-avoidance tax law a basic for eternal proposition. Take a glance of the anti-avoidance trends, generally, the world harbor a negative attitude towards tax avoidance behaviors. What is tax avoidance, where is the boundary between tax avoidance and tax planning, why anti-avoidance and how, are all these most important questions need to be addressed in both tax law theory and practice area. Classic tax law build its theory on the taxation legalism, following the path from "private law transactions facts" to "the amount of tax assessable elements of fact (private law’s succession on tax law)" to "Tax Law literal interpretation" to "taxation legalism". On the other hand, anti-avoidance tax law takes Ability to Pay Principle as its legal basis, following the path from "private law transactions facts" to "tax assessable elements of fact (private law’s adjustments on tax law)" to "explain for tax purposes" to "Ability to Pay Principle". Anti-avoidance brought a fundamental shocks and challenges to the classic tax law, touching the root issue of the orientation of tax law and the rule of tax law. Moreover, tax avoidance or anti-tax avoidance, not only involving the conflicting and balancing between private property and the State tax power, tax law as a law of taxpayers’ rights protection and national revenue law, tax law affiliated the private law and tax law which has its independence, but also the form and the substance of the rule of law. Hence, this paper, in perspective of rule of law, in the view of balance of interests anti-avoidance policy and country differences, attempt to examine the basic legal and institutional anti-avoidance issues. This article consists of the following five chapters:Chapter Ⅰ, the legal definition of tax avoidance. The purpose of this chapter is to address is the definition tax avoidance. This is the cardinal problem of anti-avoidance have to be solved. This part analyzes the need for regulation of the tax avoidance from its universal growing. To analyze the legal definition of tax avoidance, this chapter mainly discusses the concept of tax avoidance, Components and legal character. First, boundaries between tax avoidance and tax planning behavior is difficult to distinguish. Definition method of tax avoidance should alter from the internal perspective to epitaxial perspective. Second, the legal definition of tax avoidance also need to start from its constituent elements, the constituent elements crystallized the concept of tax avoidance. The constituent elements of tax avoidance should adopted dualism, take the element of objectivity as the main elements, and take the element of subjectivity as exclude elements. Final, the legal character of tax avoidance is a judgment of fact rather than a judgment of value, tax avoidance is a beyond-law. Tax avoidance and anti-avoidance contains high portion of policy and nationality, and this trend will evolve and change with the times, and which in turn generate a high degree of complexity and uncertainty.Chapter Ⅱ, the legal basis of anti-tax avoidance. In order to lay the foundation value of anti-avoidance, this chapter addresses the purpose of anti-avoidance. At the. beginning, this chapter analyses the conflicting and balancing between private property and the State tax power, tax law as a law of taxpayers’rights protection and national revenue law, tax law affiliated the private law and tax law which has its independence, but also the form and the substance of the rule of law. Anti-avoidance is the main issue of tax law and the rule of law, which also is the standpoint of the anti-avoidance jurisprudence and institutional research. Under this basis, this chapter analyze and demonstrate the legal basis of the anti-avoidance start from Ability to Pay Principle and anti-avoidance, and tax functions of nationalism and anti-avoidance respectively. Under the nationalism functions and the Ability to Pay Principle, tax avoidance behavior should be regulated. Among them, the Ability to Pay Principle is the basic principles of tax law, the dominant legal basis of anti-avoidance; we cannot one-sided emphasis on nationalism functions of taxation and use anti-avoidance power unscrupulously.Chapter Ⅲ, the central idea of the anti-avoidance:seal tax loopholes. The purpose of this chapter is to sort out the central ideas of anti-avoidance. There have two with two modes to seal tax loopholes, one is depend on legislative authorities, the other is depend on judicial and administrative ones. Under this basis, the paper demonstrated that, in front of the tax loophole, the legislative, judicial and administrative authorities has their independent right, where the legislature anti-avoidance is the primary and basic approaches, judicial and administrative anti-avoidance is unique and irreplaceable. Different from the generally applicable rules of law which the legislature directly establishment, judicial and administrative authorities translate the tax law on its legal purpose through independent cases and use economic substance interpretation doctrines to carry out anti-avoidance power.Chapter IV, the specific anti-avoidance operation. The purpose of this chapter is to analysis the legislative, judicial and administrative authorities’anti-avoidance methods specifically and separately. Legislature anti-avoidance methods mainly act as anti-avoidance legislation, lay down special anti-avoidance rules and the general anti-avoidance rules. The general anti-avoidance rules aims to overcome the shortage of special anti-avoidance rules on coverage. Anti-avoidance rules are declaratory provisions which neither create new standards, nor have vulnerability supplementary provisions. The judiciary authorities seal tax loopholes for anti-avoidance via independent cases. In the long-term judicial practice, judges have accumulated a series of judicial anti-avoidance principle such as the substance over form and commercial purposes principle which are the two core principles. Administrative authorities focused on the applicable substantive principles of taxation, prone to analysis the economic substance fact of taxpayers’behavior. To response the plight of the factual findings of the elements of assessment, the administrative authorities may introduce two major new ideas, elements of assessment observation by types and pre-agreed anti-avoidance.Chapter Ⅴ, the legal system of China’s anti-avoidance. The purpose of this chapter is to overview the legal system of anti-avoidance and throw out some suggestions among legislative, judicial and administrative perspectives. Since the opening-up policy, China’s anti-avoidance legal system has experienced its infancy period, norms and development period and transformation and improve period, and formed a sound anti-avoidance legal system initially. Unlike Western countries, China’s administrative authorities take the dominant position on anti-avoidance area. The formation of the administrative-led anti-avoidance mode, which is an innovative, but also should be avoided to go astray. China’s anti-avoidance legislation perfection should start from sit tax avoidance concept and constituent elements, Ability to Pay Principle and the principles of interpretation of tax laws in to law article, from improve the tax collection and management law by enable the anti-avoidance legislation extends to all taxes, abridge the unity of tax substantive law and its procedural law. China’s administrative anti-avoidance power should be respected for its uniqueness and creativity, and start perfection from legislative restraint mechanisms, judicial restraint mechanisms, and self-discipline under the general anti-avoidance rules. In addition, it is necessary for China to turn the judiciary power on in the anti-avoidance area.更多还原