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对税法中的反税收规避问题进行了立法解决方案上的探讨和分析。作者在分析一般反避税条款的法律性质后,对目前存在的制定一般反避税条款的各种质疑予以一一反思和回应,指出是否制定一般反避税条款在立法层面完全有进一步探讨的余地。进而,作者对各国反避税措施予以比较,并对一般反避税条款与特殊反避税条款、税法解释原则、司法解决机制以及其他解决机制之间的关联和功能进行对比分析,得出每种制度都可以成为反避税的武器,但其有效性则取决于制度所在国的整体法律体系、司法系统的创造性和税制结构等因素以及一般反避税条款在这些因素中的位置的结论。以此为基础,文章对我国制定一般反避税条款的合法性予以探讨,认为一般反避税条款无论从价值还是功能上讲,均具有立法上的合法性。
On the tax law in the tax evasion of the issue of legislation to resolve the program to explore and analyze. After analyzing the legal nature of the general anti-avoidance provisions, the author will reflect on and respond to the various existing doubts about the general anti-avoidance provisions and point out whether there is room for further discussion on the general anti-avoidance provisions at the legislative level. Furthermore, the author compares the anti-avoidance measures of all countries and makes a comparative analysis of the relationship and function between the general anti-avoidance provisions and the special anti-avoidance provisions, the tax law interpretation principle, the judicial settlement mechanism and other settlement mechanisms. However, its effectiveness depends on the conclusion of the overall legal system of the country where the system is located, the creativity of the judicial system and the structure of the tax system, and the position of the general anti-avoidance provisions in these factors. Based on this, the article discusses the legitimacy of our country to formulate the general anti-avoidance provisions, and holds that the general anti-avoidance provisions have the legislative legitimacy both in terms of value and function.