【摘要】：稅收法律制度的滯后性及存在的漏洞為納稅人實(shí)施稅收規(guī)避提供了空間,在利益的驅(qū)動(dòng)下,稅務(wù)中介組織蓬勃發(fā)展,日趨專(zhuān)業(yè)化和產(chǎn)業(yè)化的避稅活動(dòng)已經(jīng)影響了國(guó)家財(cái)政收入的正常實(shí)現(xiàn),違背了稅法的公平正義,甚至破壞了正常的稅收秩序。實(shí)質(zhì)課稅原則的產(chǎn)生以量能課稅和稅負(fù)公平為理論支撐,在解決稅收規(guī)避問(wèn)題中發(fā)揮了重要作用,但在適用中也面臨各種困境：實(shí)質(zhì)課稅與稅收法定的沖突,實(shí)質(zhì)課稅原則的適用對(duì)納稅人信賴(lài)?yán)娴膿p害等問(wèn)題突出,面對(duì)資本弱化、避稅港、遞延納稅等新興避稅方式,反避稅中個(gè)別規(guī)制條款和一般規(guī)制條款的局限性日益顯露,難以對(duì)這些新興的避稅方式有效的規(guī)制,需要對(duì)實(shí)質(zhì)課稅原則的制度架構(gòu)和實(shí)踐運(yùn)用進(jìn)行再梳理�？梢詮牧⒎ā⒍愂照鞴芎退痉ń忉屓矫嫱晟疲悍幢芏惲⒎ㄒ鰪�(qiáng)一般規(guī)制條款的價(jià)值指引作用,進(jìn)一步簡(jiǎn)化個(gè)別規(guī)制條款,促進(jìn)個(gè)別規(guī)制條款和一般規(guī)制條款相互補(bǔ)充、協(xié)調(diào)發(fā)展。在稅收征管中要增強(qiáng)稅務(wù)機(jī)關(guān)的反避稅的執(zhí)法效率,提高應(yīng)對(duì)新興避稅方式的能力,同時(shí)也應(yīng)約束稅務(wù)機(jī)關(guān)由于實(shí)質(zhì)課稅原則的適用而擴(kuò)張行政權(quán)力,減少反避稅中對(duì)納稅人權(quán)益的侵害。在反避稅的司法解釋方面,可以借鑒英美法系國(guó)家在司法判例中形成的規(guī)則,這些規(guī)則包括實(shí)質(zhì)重于形式規(guī)則、真實(shí)商業(yè)目的規(guī)則、虛偽表示規(guī)則等。
[Abstract]:The lag and loopholes of the tax legal system provide the space for the taxpayers to implement tax evasion. Driven by the interests, the tax intermediary organizations flourish. The increasingly specialized and industrialized tax avoidance activities have affected the normal realization of the national financial revenue, violated the fairness and justice of the tax law, and even destroyed the normal tax order. The principle of substantial taxation is based on the theoretical support of quantitative taxation and tax burden equity, which plays an important role in solving the problem of tax evasion. However, it also faces various difficulties in its application: the conflict between substantive taxation and tax law. The application of the principle of substantial taxation has a prominent impact on the interests of taxpayers' trust. In the face of such emerging tax avoidance methods as weakening of capital, tax havens and deferred tax payment, the limitations of individual regulation clauses and general regulation clauses in anti-tax avoidance are becoming increasingly apparent. It is difficult to regulate these new tax avoidance methods effectively, so it is necessary to rearrange the institutional framework and practical application of substantive taxation principles. It can be improved from three aspects: legislation, tax collection and administration and judicial interpretation: Anti-tax avoidance legislation should strengthen the value guidance function of general regulation clauses, further simplify individual regulation clauses, and promote individual regulation clauses and general regulation clauses to complement each other. Coordinated development In tax collection and management, we should enhance the law enforcement efficiency of the tax authorities against tax avoidance, improve the ability to deal with the emerging tax avoidance methods, and at the same time restrain the tax authorities from expanding their administrative power because of the application of the principle of substantive taxation. Reduce the infringement of taxpayers' rights and interests in anti-tax avoidance. In the judicial interpretation of anti-tax avoidance, we can draw lessons from the rules formed in the judicial precedents of Anglo-American legal system countries. These rules include the rules of substance over form, the rules of real commercial purpose, the rules of hypocrisy and so on.
【學(xué)位授予單位】：福建師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：D922.22

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本文編號(hào)：2127065