税收规避与私法行为

Tax Avoidance and Private Law Act

税收规避是税法中的一个特殊现象,是纳税人利用私法赋予的选择空间进行违背税法宗旨的规避行为,因此要对其进行治理必然涉及到私法与税法两个方面的限制。私法与公法有着性质上的区别,但在税收这一问题上,两者又有着不可割裂的联系,私法行为是税收行为得以进行的重要前提,特别是私法中的虚伪行为,其表现形式与税收规避有着相似之处,将之与税收规避进行比较分析,探求私法与公法在法理上的共同点,有利于为我们对治理税收规避进行合理、合法的解释。

Tax avoidance is an unusual phenomenon in tax law, an unlawful action that makes use of the autonomous principle to violate the tax law. So the solution to tax avoidance will involve the bounds of tax law and private law. Though public law and private law are different in their qualities, they cannot be dissevered in terms of tax. Private law act is the premises of tax avoidance, and the sham transaction of the Juristic act is especially similar to the tax avoidance. Comparing private law act with tax avoidance, we can find the common ground of the public law and private law, which will be favorable to the explanation of the theory about the tax avoidance.