【摘要】：避稅行為屢見不鮮也屢禁不止,給我國的稅收收入和權(quán)益帶來很大的損失。所以,對我國現(xiàn)行反避稅法律制度的研究具有重要的現(xiàn)實意義,更有助于我國稅收法治的發(fā)展。公司避稅給我國社會經(jīng)濟發(fā)展帶來嚴重的負面影響,且我國反避稅的重點也是公司避稅,因此本文主要就公司避稅進行探討。本文先從避稅入手,了解避稅的本質(zhì)和法律性質(zhì),學(xué)術(shù)界對避稅法律性質(zhì)的探討有三個觀點,分別是合法說、違法說和脫法說。避稅的脫法說是當前的主流學(xué)說,避稅脫法說主張避稅行為不違反法律文意,在形式上合法;實質(zhì)上背棄了立法意圖,違反了實質(zhì)課稅原則,損害了稅法的實質(zhì)正義,具有實質(zhì)違法性。故避稅既抵觸了稅法目的,同時又無法適用稅法,是一種脫法行為。接著本文探討了反避稅制度內(nèi)部的理論沖突,即稅收法定主義和實質(zhì)課稅原則的對立。稅收法定主義要求征稅機關(guān)依據(jù)法律規(guī)定且經(jīng)過法定程序進行征稅,嚴格限制國家權(quán)力。而實質(zhì)課稅原則并不以稅法的明文規(guī)定為必要,當課稅要件事實的形式與實質(zhì)不符時,實質(zhì)課稅原則更注重經(jīng)濟實質(zhì),以經(jīng)濟事實的實質(zhì)作為稅法的適用依據(jù)。稅務(wù)機關(guān)可以對有避稅行為的納稅人展開反避稅調(diào)查并進行適當?shù)募{稅調(diào)整。但是,從深層次上講,二者從不同側(cè)面共同維護了稅法的公平正義,使稅收負擔在納稅人之間得到合理分配。值得注意的是,稅收法定主義在矛盾對立的雙方占據(jù)著主導(dǎo)地位。實質(zhì)課稅原則應(yīng)在稅收法定主義的體系要求下適用,才能盡可能的減少其消極作用,并使形式正義和實質(zhì)正義達成統(tǒng)一。然后本文對我國的反避稅立法進程和現(xiàn)階段法律制度進行了一一梳理,探求其不足,主要缺陷是反避稅立法級次低,一般反避稅條款舉證責任不明晰、稅法漏洞多,反避稅范圍單一狹窄、納稅人權(quán)利保障欠缺等。最后根據(jù)我國反避稅法律制度的現(xiàn)狀,針對反避稅制度現(xiàn)存缺陷,分別從立法和制度上進行了完善我國反避稅工作的法律思考,并提出了一些加強反避稅工作的建議,以達到完善我國反避稅法律制度的目的。比起將注意力放在反對避稅上,健全稅法、保證稅法的貫徹執(zhí)行更為重要。只有健全的反避稅法律制度,才能為我國接下來的一系列反避稅工作提供堅實的法律保障。
[Abstract]:Tax avoidance is often prohibited, which brings great losses to the tax revenue and rights and interests of our country. Therefore, it is of great practical significance to study the current anti-tax avoidance legal system in our country, and it is more helpful to the development of tax rule of law in our country. Corporate tax avoidance has a serious negative impact on the social and economic development of our country, and the focus of anti-tax avoidance in our country is also corporate tax avoidance, so this paper mainly discusses the corporate tax avoidance. This paper starts with tax avoidance and understands the nature and legal nature of tax avoidance. There are three points of view in academic circles on the legal nature of tax avoidance, namely, the theory of legality, the theory of illegality and the theory of illegality. The theory of tax avoidance is the mainstream theory at present. The theory of tax avoidance advocates that tax avoidance is not contrary to the legal meaning and is legal in form; in essence, it reneges on the legislative intention, violates the principle of substantive taxation, damages the substantive justice of the tax law, and has the substantive illegality. Therefore, tax avoidance is not only contrary to the purpose of the tax law, but also unable to apply the tax law, which is a kind of illegal behavior. Then this paper discusses the theoretical conflict within the anti-tax avoidance system, that is, the antagonism between tax legalism and the principle of substantive taxation. Tax legalism requires tax authorities to collect taxes in accordance with the law and through legal procedures, and strictly restrict state power. However, the principle of substantive taxation is not necessary by the express provisions of the tax law. When the form of the important facts of taxation is inconsistent with the substance, the principle of substantive taxation pays more attention to the economic essence, and takes the essence of the economic facts as the basis for the application of the tax law. Tax authorities may carry out anti-tax avoidance investigations and make appropriate tax adjustments to taxpayers with tax avoidance. However, from a deep level, the two together maintain the fairness and justice of the tax law from different aspects, so that the tax burden can be reasonably distributed among taxpayers. It is worth noting that tax legalism occupies a dominant position in the contradictory and antagonistic sides. The principle of substantive taxation should be applied under the requirements of the system of tax legalism in order to reduce its negative effects as much as possible and to unify formal justice and substantive justice. Then this paper combs the legislative process and current legal system of anti-tax avoidance one by one, and explores its shortcomings. The main defects are the low level of anti-tax avoidance legislation, the unclear burden of proof of the general anti-tax avoidance clause, many loopholes in the tax law, the single scope of anti-tax avoidance, the lack of protection of taxpayers' rights, and so on. Finally, according to the present situation of the anti-tax avoidance legal system in our country, and in view of the existing defects of the anti-tax avoidance system, this paper makes some legal thoughts on perfecting the anti-tax avoidance work in our country from the aspects of legislation and system, and puts forward some suggestions for strengthening the anti-tax avoidance work in order to achieve the purpose of perfecting the anti-tax avoidance legal system in our country. It is more important to improve the tax law and ensure the implementation of the tax law than to focus on opposing tax avoidance. Only by perfecting the legal system of anti-tax avoidance can we provide a solid legal guarantee for the next series of anti-tax avoidance work in our country.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.22

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