本文選題：稅法 + 公司人格否認(rèn)��； 參考：《湘潭大學(xué)》2014年碩士論文

【摘要】：我國早在2008年就出現(xiàn)了重慶國家稅務(wù)局否認(rèn)新加坡控股公司追繳稅款的案件，這是我國公司人格否認(rèn)原理首次在反避稅領(lǐng)域的實踐運(yùn)用。為了應(yīng)對國內(nèi)此類避稅案例以及避稅方式的層出不窮，國家稅務(wù)總局于2009年12月出臺了第698號文件，通過發(fā)布規(guī)范性文件的形式正式確立了稅法中的公司人格否認(rèn)制度。 稅法中的公司人格否認(rèn)制度作為一項具體的制度被寫入我國稅法之前，理論界曾有較大分歧，但利弊相較，該制度的引入無疑是明智之舉。而且基于國際反避稅的實踐需要，在我國稅法中確立公司人格否認(rèn)制度也有著其特殊的意義。它以稅收債權(quán)債務(wù)關(guān)系與稅收公平原則為理論基礎(chǔ)，有著其充分的合理與正當(dāng)之處，也能很好地扎根于我國的法律土壤。與我國公司法中的公司人格否認(rèn)制度和稅法中的實質(zhì)課稅原則有著諸多相似之處，但又有其自己的特點(diǎn)，是一項特殊的稅法制度。國家稅務(wù)總局在考慮該制度的引入之時，防微杜漸，盡量謹(jǐn)慎適用該制度。 雖然目前稅法中已明確規(guī)定了我國稅務(wù)機(jī)關(guān)可以利用公司人格否認(rèn)制度進(jìn)行反避稅活動，但是國內(nèi)稅法中對該制度的適用范圍規(guī)定并不明確，甚至有些情況還只有國家稅務(wù)總局發(fā)布的個別案例來指導(dǎo)，無法應(yīng)對變幻莫測的企業(yè)避稅行為。因此，，有必要結(jié)合具體的案例來說明其適用范圍可以更好的明確該制度的適用范圍，為國內(nèi)稅務(wù)機(jī)關(guān)的反避稅活動指明方向。 我國稅法中的公司人格否認(rèn)制度確立已四年有余，實踐中稅務(wù)機(jī)關(guān)利用該制度反避稅的案例也不少，但要更好的利用該制度反避稅，還需要從多個方面進(jìn)行完善，立法依據(jù)、適用程序、救濟(jì)措施等方面都存在缺陷，亟待改善，對此，首先需提高該制度的立法位階，為我國稅務(wù)機(jī)關(guān)的公司人格否認(rèn)權(quán)提供合法性與合理性基礎(chǔ)；然后，出臺更多的具體規(guī)范性文件細(xì)化適用標(biāo)準(zhǔn)與適用條件，控制好稅務(wù)機(jī)關(guān)的自由裁量權(quán)，避免行政權(quán)力的過度膨脹導(dǎo)致利益失衡，最終造成適得其反的效果。最后，在稅收執(zhí)法過程中，不僅要賦予或者限制稅務(wù)機(jī)關(guān)相關(guān)權(quán)力，還應(yīng)賦予納稅人有效的救濟(jì)權(quán)利，“有救濟(jì)才有權(quán)利”，對此可從法律制度和司法體系等方面來保證納稅人的有效救濟(jì)權(quán)。在考慮完善上述相關(guān)制度問題時，可適當(dāng)借鑒國（境）外稅收立法和執(zhí)法制度，揚(yáng)長避短，認(rèn)清國內(nèi)形勢與我國稅法中的公司人格否認(rèn)制度的優(yōu)勢與劣勢，從多個角度完善該制度。
[Abstract]:As early as 2008, the State Tax Bureau of Chongqing denied the case of tax payment by the Singapore holding company, which was the first practice in the field of anti tax avoidance in China. In order to deal with such cases in China and the way of tax avoidance, the State Administration of Taxation issued 698th in December 2009. The document has formally established the system of corporate personality denial in the tax law by issuing normative documents.
The system of denial of corporate personality in the tax law, as a specific system, has been widely divided before it is written to the tax law of China, but the introduction of the system is undoubtedly a wise move. Moreover, based on the practice of international anti tax avoidance, it has its special significance to establish the system of denial of personality in the tax law of our country. On the basis of the theory of tax debt and debt debt and the principle of tax fairness, it has its full rationality and justification, and it can also take root in the legal soil of our country. It has many similarities with the system of corporate personality denial and the substantive tax principle in the tax law of our country, but it has its own characteristics, and it is a special one. When considering the introduction of the system, the State Administration of taxation should take preventive measures to make the system more prudent.
Although the tax law has clearly stipulated that the tax authorities of our country can use the company personality denial system to carry out anti tax avoidance activities, the applicable scope of the system is not clear in the domestic tax law, and even some cases are only guided by some cases issued by the State Administration of Taxation, which can not cope with the unpredictable tax avoidance. Therefore, it is necessary to illustrate the scope of application of the system in combination with specific cases to clarify the scope of application of the system and point out the direction for the anti tax avoidance activities of the domestic tax authorities.
The system of corporate personality denial in our tax law has been established for more than four years. In practice, there are many cases in which tax authorities use the system to counter tax avoidance in practice. However, to better use the system to avoid tax avoidance, it needs to be perfected from many aspects, such as legislative basis, application procedure, relief measures and so on. To improve the legislative level of the system, provide the basis for the legitimacy and rationality of the corporate personality denial right of the tax authorities of our country. Then, more specific and normative documents are introduced to refine the applicable standards and applicable conditions, control the free discretion of the tax authorities, avoid excessive expansion of administrative power and lead to the imbalance of interests, and eventually cause a good result. Finally, in the process of tax law enforcement, the tax authorities should not only endow or restrict the relevant power of the tax authorities, but also give the taxpayers effective relief rights, "there is relief only right", which can guarantee the taxpayer's effective relief from the legal system and the judicial system. We can learn from the tax legislation and law enforcement system outside the country properly, and make clear the advantages and disadvantages of the domestic situation and the system of corporate personality denial in the tax law of our country, and improve the system from many angles.

【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.291.91;D922.22

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