【作者】 秦亚男；

【导师】 陈爱江；

【作者基本信息】 南京航空航天大学 ， 经济法学， 2007， 硕士

【摘要】 随着社会法治程度的提高，人们法律意识的增强，偷逃税的成本也越来越高。于是，有些企业就在不触犯法律的前提下，通过企业事务的人为安排，利用税法的漏洞、特例和缺陷，进行避税以减轻其纳税义务。企业的避税行为会造成国家财政收入流失，会使税法的宏观调控功能失灵，还会影响税收的公平性。所以，应该对其进行法律规制。企业在会计核算、融资以及利用税收优惠等方面进行的避税行为恰恰反映了我国的税收法规存在着缺陷以及在规制企业避税行为方面尚存不足。美国、英国、德国等发达国家的反避税措施，为我国目前的反避税立法提供了很好的榜样。本文针对我国税收法规中存在的缺陷，从税收立法角度出发，以规制企业避税的法律原则，即税收法定原则、税收公平原则、税收效率原则以及实质课税原则为指导，在借鉴国外反避税措施的基础上，从完善现行税法的内容、完善专门的反避税立法以及健全税收征管措施这三个方面探讨了企业避税行为的法律规制与税收法规的完善。更多还原

【Abstract】 By the advance of society law and people’s law consciousness, the cost of tax dodging is higher and higher. So some corporations utilize the hole of tax law to avoid their tax duty, by arranging corporation affair artificially without violating the law. Corporation tax avoidance will cause decrease of government finance income, failure of tax law’s macroscopical control and influence justice of tax. So this kind of behavior should be regulated.Corporation tax avoidance in accountant numeration, financing and making use of tax benefit policy reflects that there is limitation in our county’s tax law and regulation of Corporation tax avoidance. The anti-avoidance of tax law measures in developed countries like America, England and Germany provide good examples to the current anti-avoidance of tax law in our country. This thesis discusses the law regulation of corporation tax avoidance and improvement of tax law aiming at the objecting in the tax law. The discussion includes how to improve the content of current tax law, the special anti-avoidance of tax law measures and tax collection and management measures using foreign anti-avoidance of tax law measures for reference under the guide of law principle of corporation tax avoidance regulation: tax legal principle, tax justice principle, tax efficiency principle and essential taxation principle.更多还原