避税的定义及与其相关概念的关系

Definition of evading payment of taxes and its relationship between the relative conceptions

避税的定义和性质,在理论上争论较多。我国目前对避税的概念在法律上也未作表述,只散见于一些税收的政策文件和理论探讨文章中。由于对避税的定义不同,使得它与税务筹划、税收筹划、节税等其他相关概念之间关系的表述也有所不同,学术界有着各种各样的观点。从各国的法律界定和税收实践看,也存在较大的差异,从而导致不同的理论在对待避税问题的处理上也是不同的。从各种规避税务的理论分析,税收筹划、税务筹划、节税和避税的定义实际上既有联系又有区别。避税应具有非违法性、筹划性、收益性和权利性的特点。

There are disputes in theory about the definition and nature of evading payment of taxes. There is no legal definition in law, and only sporadically appear in articles and documents probing into the relative policy tax revenues. Because of different definitions, evading payment of taxes is different from tax preparation, tax revenue preparation and tax thrift. And the academia has different views as well. From the perspective of tax revenue practice and definition of other countries＇ law practice, there is also a greater difference. Thus solutions to the above problem vary accordingly. From the perspective of theory analyses of evading payment of taxes, there are both connection and difference between the definitions of tax preparation, tax revenue preparation and tax thrift. Hence, evading payment of taxes has such characteristics as legal, preparatory, profitability and rightfulness.