避税行为的成因、后果及法律评价

The Causes and Consequences of the Tax evading Behavior and Its Legal Evaluation

随着中国加入世贸组织,避税再次成为人们关注的焦点。避税行为产生的主观原因是利益驱动,客观原因是税法存在漏洞和缺陷。避税行为的社会危害性是显而易见的,但对这种行为的法律判断应遵循“凡非法律禁止的都是允许的”原则,在法律未对避税行为作出评价的情况下,只能将避税认定为合法行为。

With China's entry into WTO, tax evading arouses public attention again. Interest seeking is the subjective cause of tax evading behavior while the defects and loopholes in the law of taxation are the objective causes. Evading tax does great harm to the society but while judging this behavior, the principle of “whatever that is not prohibited by law is allowed” should be followed and thus the behavior of tax evading has to be accepted as being legal since the law has not provided a definite evaluation of tax evading behavior.