论避税行为的无效性及非法性

On the Inefficiency and Illegality of Tax Avoidance

在理论上和实践中对避税行为概念及性质的模糊认识与错误观念,严重阻碍了反避税工作的开展。事实上,避税是通过异常的行为安排导致国家税收落空,避税行为是违反了民法有关规定的、虚假的、不能导致预期后果发生的无效行为。这一论断能从国外反避税立法与实践中的"实质重于形式原则"得到充分的支持。

The confused concept mistaken idea to the tax avoidance hinder its development.In fact,the failure of our tax revenue is led by the irregulate tax avoidance.The tax avoidance broke some regulations of civil law.We can learn it from the code of the foreign anti-tax avoidance and practice,'Substance is more important than formal principle'.