【作者】 陈榕；

【导师】 王桦宇；

【作者基本信息】 上海交通大学 ， 经济法学， 2019， 硕士

【摘要】 避税具有边界性,如何正确区分避税行为与节税行为是困扰税法理论和实践的难题。反避税是在避税认定的基础上,对避税行为的税收结果做出调整。理论上避税行为违反税法立法目的,但在实践中,包括我国在内的很多国家以商业目的作为认定避税的标准,对立法目的的探寻没有得到足够的重视。在我国,一般反避税条款被视为是对税务机关进行税法漏洞填补的授权,其法理基础在于量能课税原则,但不加限制的授权会动摇税收法定主义的根基。由于缺乏具体的适用规则,我国税务机关在适用一般反避税条款进行纳税调整时往往表现出明显的国库主义倾向。本文第一章概述避税的内涵及构成,指出并分析作为避税产生之法律根源的税法缺陷相比一般法律漏洞的特殊性、税法缺陷的不同类型及表现形式,阐述避税行为的两大类型即环线交易和直线交易的不同特征和分析方法,为后文分析避税认定和税收调整做铺垫。本章亦介绍了在大陆法系与英美法系中一般反避税规制的不同理论来源和分析方法。本文第二章第一节详细探讨避税认定标准,分析了避税语境下税法目的解释的对象和方法,着重阐述了商业目的与税法目的在避税认定中的作用和关系,并对避税各构成要件的不同作用做出总结。第二节从理论和政策角度探讨了一般反避税条款授权税务机关进行税法漏洞填补的必要性以及授权范围的限制性。第三节介绍大陆法系和英美法系的不同避税规制方法,尤其是美国税法中的经济实质原则、分步交易原则和英国税法中的拉姆齐原则,并就适用一般反避税条款进行避税规制的一般方法做出总结。本文第三章以非居民企业间接转让居民企业股权这一特定案件类型为观察对象,介绍我国相关立法现状以及行政和司法实践,同时按照本文第二章提出的一般反避税条款适用方法分析我国一起典型案件,最后提出对我国企业所得税一般反避税条款及其配套规定、我国个人所得税一般反避税条款以及我国非居民企业间接转让股权规则的制度完善建议。更多还原

【Abstract】 To distinguish the boundary line between tax avoidance and tax planning has been a difficult problem for tax law and practice.The task of anti-tax avoidance is to establish a tax avoidance activity and,based on which,to adjust its tax consequences.Theoretically,tax avoidance is such behaviour that conflicts with the purpose of tax law,while in practice,whether or not a taxpayer has a business purpose is often used in many countries including China as the criterion to establish if a certain behaviour constitutes tax avoidance.Proper importance has not been attached to the analysis on the legislative purpose.In China,the general anti-avoidance rule("GAAR")is seen as empowering the tax authority to fill tax loopholes,having its legal basis founded on the Ability to Pay Principle.However,such empowerment without any restriction will shake the very core of legislative supremacy Absent concrete application rules,the tax authorities in our country exhibit strong tendency of nationalism when applying GAAR to adjust tax consequences.The first chapter sketches the concept and the elements of tax avoidance,points out that tax law deficiency is the legal root for tax avoidance and analyzes the particular feature of tax law deficiency by contrast to law loopholes,as well as the different types of tax law deficiency and forms thereof.This part also enunciates the two major types of tax avoidance behaviours,i.e.circular transactions and linear transactions,as well as the different analytical approaches for the two.These analysis serves as preparation for articulating the theories on tax avoidance identification and tax consequence adjustment in subsequent chapters.This part further outlines the different theoretical basis and methodology for general tax-avoidance regulation in civil law countries and common law countries.The first sub-chapter of the second chapter enunciates in details the criterion of tax avoidance,the subject of and the method for teleological interpretation in tax avoidance scenario,gives an in-depth analysis on the functions of and the relations between the business purpose and the tax law purpose in the identification of tax avoidance behaviours,and summarizes the different functions of each constituting elements of tax avoidance.The second sub-chapter studies the necessity as well as the restrictions of the empowerment to the tax authority to fill tax loopholes by means of GAAR from the perspectives of theory and policy.The third sub-chapter outlines the different approaches adopted by the civil law countries and common law countries,in particular the US Economic Substance Doctrine,the Step Transaction Doctrine and the UK Ramsay Principle are introduced,and finally summarizes the general approaches for the application of GAAR.The third chapter,by taking the specific type of case,i.e.indirect transfer of equity of resident enterprises by non-resident enterprises as the subject of study,outlines the legislation and the administrative and judicial practice concerning such case in China,analyzes one typical case in China by applying the approaches proposed in the second chapter,and finally makes suggestions on the improvement of legislation concerning China’s EIT GAAR and its implementing rules,IIT GAAR as well as the tax provisions concerning indirect transfer of equity by non-resident enterprises in China.更多还原